Moving to Belgium: your first-year checklist

Before you start work, and in your first days

1. Residence and work permit (non-EU citizens)
   • Who Your employer, based in Belgium, applies for a single permit (work and residence) to the competent Region.
   • When Before you start work.
   • Where The Region of your workplace, through its one-stop shop; the Immigration Office issues the permit.
   • Cost A fee is due; its amount is not given on the official page.

   Source: Immigration Office: single permit

2. Register with your municipality
   • Who You, with your passport, your lease and, for EU citizens, an employer’s certificate or your contract.
   • When Non-EU: within 8 working days of entering Belgium (or of receiving the decision). EU citizens staying more than three months: within 3 months of arriving.
   • Where The population or foreigners’ department of your municipality (gemeente / commune). A police officer then visits to check your address.
   • Cost Late registration can lead to an administrative fine of €200. The residence card fee depends on the municipality.

   Non-EU citizens with a single permit receive an A card; EU citizens receive an EU registration card after their right of residence is recognised.

   Sources: Immigration Office: EU citizens · FPS Home Affairs: registration · Commissioner Brussels: non-EU nationals

3. National Register number
   • Who Assigned automatically.
   • When After the police check of your address and your registration.
   • Where It appears on your residence card. You need it for your payslip, your health insurance fund, your tax return and most online public services.

   Being registered in the National Register also creates a legal presumption, for tax, that you live in Belgium.

   Sources: Commissioner Brussels: registration · FPS Finance: coming to Belgium

4. Employment contract and payslip
   • Who Your employer.
   • When Before you start; a payslip with each payment, at least monthly for white-collar employees.
   • Where Your contract names your joint committee, which sets minimum pay, the 13th month and other sector rules. Its legal language depends on your employer’s location: Dutch in Flanders, French in Wallonia, French or Dutch in Brussels, German in the German-speaking area.

   If you qualify for the expat tax regime, your employer must apply within 3 months of your first day: check the conditions.

   Sources: FPS BOSA: Loi du 12 avril 1965 concernant la protection de la rémunération des travailleurs · Frontaliers Grand Est: languages at work (secondary source)

In your first weeks

1. Join a health insurance fund
   • Who You, for you and your dependants.
   • When As soon as you move to Belgium or start work.
   • Where A health insurance fund (ziekenfonds / mutualité) of your choice, or the public Auxiliary Fund for Health and Disability Insurance (CAAMI/HZIV). Reimbursement rates are the same everywhere; they are set by the National Institute for Health and Disability Insurance (NIHDI).
   • Cost Health insurance funds charge a membership fee for their extra services; the public Auxiliary Fund charges none but offers no extras.

   Hospitalisation insurance is optional. Your employer may offer one.

   Source: Commissioner Brussels: health insurance

2. Open a bank account
   • Who You.
   • When Before your first salary.
   • Where Any bank. If you live legally in the EU, you are entitled to a basic banking service: an account with a debit card and electronic payments.
   • Cost The basic banking service costs at most €20.34 since 1 January 2026; the bank cannot require proof of income, a deposit or another product.

   Source: Wikifin: basic banking service

3. Family allowances
   • Who The parent who raises the child.
   • When After registration; apply for the birth grant before a birth.
   • Where The scheme of the Region where your child lives: the Flemish Growth Package (Groeipakket) in Flanders, Iriscare and its five funds (Famiris, Infino, Parentia, Brussels Family, KidsLife) in Brussels, AVIQ and its funds in Wallonia. In Brussels, all five funds pay the same amounts.

   In Flanders, the government announced changes on 30 September 2026 that may affect the Growth Package; details to be confirmed.

   Sources: Commissioner Brussels: family allowances · Flemish government: Groeipakket

4. Home and car insurance
   • Who You.
   • When When you sign your lease or register a car.
   • Where Any insurer.

   As a tenant, home insurance (fire and water damage) is compulsory in Wallonia for leases from 1 September 2018 and in Brussels for leases signed or renewed since 1 November 2024; in Flanders, the duty is shared between tenant and landlord for leases from 1 January 2019. Every vehicle owner must have motor liability insurance.

   Sources: Wikifin: home insurance · Wikifin: motor liability insurance

In your first months

1. Driving licence
   • Who You.
   • When EU/EEA licence: valid in Belgium; exchange it within 2 years of registering if it has no administrative expiry date. Non-EU licence: you can drive with a recognised licence for the first 185 days after registering; a Belgian licence is issued after 185 days.
   • Where The driving licence desk of your municipality. If your licence cannot be exchanged, you must pass the theory and practical tests.
   • Cost €20 plus a fee set by your municipality.

   Source: FPS Mobility: foreign driving licences

2. Posted by a foreign employer?
   • Who Your employer.
   • When Before you start work in Belgium.
   • Where A Limosa declaration to the Belgian authorities; an A1 certificate from your home country if you stay insured there (EU, up to two years as a rule).

   With an A1 certificate, no Belgian social security is deducted from your pay.

   Sources: FPS Employment: Limosa · Your Europe: posted workers

Your first tax year

1. File your tax return
   • Who You (and your spouse or legal cohabitant: one joint return).
   • When The year after your arrival. For 2025 income: 30 June 2026 on paper, 15 July 2026 online (MyMinfin), extended to 19 July 2026. The 2027 dates, for 2026 income, are not published yet: to be confirmed.
   • Where MyMinfin (Tax-on-web), or on paper. Belgian income earned before you settled goes on a non-resident return (for 2025 income: from 3 September 2026 to 20 November 2026).

   Your employer files your annual tax form 281.10 (loonfiche 281.10 / fiche 281.10) by 28 February and gives you a copy. Your first tax return explained.

   Sources: FPS Finance: tax return 2026 · FPS Finance: non-resident return

2. Municipal tax
   • Who Collected by FPS Finance with your income tax.
   • When In your tax assessment notice, the year after.
   • Where The municipality where you live on 1 January of the tax year sets the rate, a percentage of your income tax: from 0% to 9% in tax year 2026.

   Compare the Brussels municipalities.

   Source: KPMG: municipal surcharge (secondary source)

3. Pension
   • Who Nothing to do at first: your social security contributions build your Belgian pension rights.
   • When From your first day of work in Belgium.
   • Where Each EU country where you worked keeps your rights and pays its own share; apply in the country where you live or last worked. Your Belgian career is on MyPension.

   Sources: Your Europe: state pensions abroad · MyPension

Frequently asked questions

What next?

• Your net salary on arrivalWhat you will earn, month by month.
• The expat tax regimeCheck it within your first three months.
• Your payslip explainedRead your first payslip line by line.
• Tax return assistantEach amount in the right box.