Moving to Belgium from the US: Tax Checklist for Americans

Moving to Belgium is exciting, but the tax implications start before you leave. Belgium's worldwide income taxation and high tax rates create unique pre-move planning needs. This checklist covers the key tax steps before, during, and after your move.

Before You Move (3-6 months before)

State Tax Exit

• If you live in California, New York, or another aggressive state, plan your exit carefully
• Surrender your driver's license and obtain a new one
• Cancel voter registration
• Sell or rent out property
• Close or minimize bank accounts in your former state
• Consider establishing residency in a no-tax state before moving abroad

FEIE Planning

• Understand the physical presence test (330 days outside the US in a 12-month period)
• Plan your move date to maximize your first-year FEIE
• Keep detailed travel records from day one

Totalization Agreement

• The US-Belgium totalization agreement prevents double social security taxation
• If you are self-employed, obtain a certificate of coverage

Banking

• Plan for Belgian bank account opening (requires national register number)
• Keep at least one US bank account open
• Understand FBAR reporting requirements

First Year Filing

Partial-Year FEIE

In your first year abroad, you may qualify for partial-year FEIE.

Belgian Tax Residency

You become a Belgian tax resident if you have your main residence in Belgium or if your center of economic interests is in Belgium.

FBAR

File FBAR for all foreign accounts, including Belgian accounts, if the aggregate value exceeds $10,000.

Establishing Belgium Tax Residency

• Obtain national register number (rijksregisternummer)
• Open a Belgian bank account
• Register with Belgian social security (if self-employed)
• Obtain health insurance (mandatory)

Common Pre-Move Mistakes

1. Not planning state tax exit — California and New York can follow you abroad for years.
2. Not tracking travel days — You need 330 days outside the US for the physical presence test.
3. Not reporting Belgian bank accounts on FBAR — All foreign accounts are reportable.
4. Not obtaining health insurance — Mandatory in Belgium.

Timeline Checklist

3 months before:

• Plan state tax exit strategy
• Set up travel tracking system

1 month before:

• Surrender state driver's license (if needed)
• Cancel state voter registration
• Document your move
• Obtain certificate of coverage (if self-employed)

First month in Belgium:

• Obtain national register number
• Open Belgian bank account
• Register with social security (if self-employed)
• Obtain health insurance

First tax season:

• File US tax return with FEIE/FTC
• File FBAR
• File Belgian tax return (if resident)
• Make quarterly estimated tax payments (if self-employed)

When to Get Professional Help

You should consider professional help before you move, especially if you live in a high-tax state, have complex income, or are unsure about visa implications.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner