The PIT/ZG form from Belgium is a mandatory attachment to the PIT-36 tax return, which must be completed if, during a given year, you earned income in Belgium while maintaining tax residency in Poland. This document allows you to declare foreign income to the Polish tax office and apply the appropriate method of avoiding double taxation.
If you worked abroad and file your taxes in Poland, a correctly completed PIT-36 ZG form for Belgium will help you fulfill all required formalities and—in many cases—receive a tax refund. Our office specializes in international tax settlements, including the preparation of PIT/ZG forms for individuals employed in Belgium. Take advantage of our support to ensure your tax return is complete, accurate, and compliant with current regulations.
Who is required to submit PIT/ZG for Belgium?
The obligation applies to all individuals who are Polish tax residents and earned income in Belgium during the tax year. Even if no income was earned in Poland, foreign income must still be reported due to the proportional deduction method applied between Poland and Belgium.
Tax residency in Poland is established if at least one of the following conditions is met: staying in Poland for more than 183 days per year or having your center of vital interests in Poland (family, property, main income source, or asset management).
How to complete PIT/ZG for Belgium?
To report Belgian income, you must file PIT-36 along with PIT/ZG, separately for each foreign country. For Belgium, you must correctly indicate: the country (Belgium), gross income, tax paid, and convert the amounts into PLN using the NBP exchange rate from the day the income was earned.
The proportional deduction method means Belgian income is added to Polish income, and the tax paid abroad is deducted proportionally from the total Polish tax liability.
PIT-36/ZG Belgium – deadlines and required documents
The deadline is April 30 of the following year. The key document is FICHE 281.10, the Belgian equivalent of PIT-11. If unavailable, substitute documents such as monthly payslips (“loonbrief”) or annual summaries (“individuele rekening”) may be used.
Why is filing mandatory and what are the consequences?
Submitting PIT-36/ZG is not optional. Failure to comply may result in fines, statutory interest, or even fiscal criminal proceedings. Correct filing helps avoid double taxation and ensures a smooth refund process.
File your tax return with us.
