Renting your property during expatriation in Belgium
You are moving abroad and want to rent out your property in Belgium. Suitable lease, remote management, non-resident taxation and precautions to take.
Which lease for an expatriation
For a temporary expatriation (2-5 years), the short-term lease is the most suitable:
| Type of lease | Duration | Property recovery | Risk |
|---|---|---|---|
| Short-term (1-3 years) | Aligned with the expatriation | At expiry (3 months’ notice before) | Low |
| 3-6-9 | 9 years | Personal occupation (6-month notice period) | Medium |
| Diplomatic lease | Variable | Diplomatic clause | Very low |
The short-term lease: the ideal solution
Stephanie is leaving for 3 years. She signs a 3-year lease that ends precisely on her return. Provided she gives notice 3 months before the expiry (2 months in Brussels), she recovers her property.
The diplomatic lease (diplomatic clause)
If the expatriation is uncertain (variable duration), the lease can include a diplomatic clause allowing the tenant (often an expatriate too) to terminate with a reduced notice period (1-2 months). This is common in the international rental market of Brussels.
If Stephanie forgets to give notice and the 3-year lease is renewed, the total will exceed 3 years and the lease will be reclassified as a 9-year lease. She will no longer be able to easily recover her property. Set a reminder.
Remote management
Option 1: Professional manager
An estate agent or rental manager handles everything: tenant search, viewings, property inventory, rent collection, problem management.
- Cost: 3 to 5% of annual rent + 1 month for tenant search
- Advantage: no intervention needed on your part
- Disadvantage: significant cost over 3 years
Option 2: Rental management software
Online software handles the administrative aspects: rent tracking, reminders, receipt generation, document archiving.
- Cost: 10-30 EUR/month
- Advantage: full remote control, low cost
- Disadvantage: need to respond to problems yourself (leak, breakdown)
Option 3: Trusted person with power of attorney
A friend or relative manages the property via a notarised power of attorney. They can sign the lease, carry out the property inventory, handle emergencies.
- Cost: free (except the power of attorney ~150 EUR)
- Advantage: trust, free
- Disadvantage: burden on the person, not always competent
For Stephanie, the combination of software + trusted person with power of attorney (for physical emergencies) is the best value for money.
Non-resident taxation
Declaration in Belgium
Stephanie must declare her Belgian rental income via the INR declaration (Non-Resident Tax):
| Tenant | Tax base | Rate |
|---|---|---|
| Private individual | Indexed cadastral income x 1.40 | Progressive INR rate |
| Company | Actual rent - 40% flat rate | Progressive INR rate |
Double taxation convention
Belgium has signed conventions with most countries to avoid double taxation. Belgian property income is generally taxable only in Belgium (country where the property is located). The country of residence (UK for Stephanie) exempts it or grants a tax credit.
Property tax
The property tax remains due each year, whether Stephanie is resident or not. It can be paid by international transfer or by direct debit.
See our guide on rental income taxation and non-resident tax.
Preparing the return
6 months before the return
- Check the lease expiry date
- Send notice by registered letter (3 months before expiry, 2 in Brussels)
- Inform the tenant of the recovery date
- Plan the move-out property inventory (agent or in person)
At expiry
- Move-out property inventory (compare with move-in)
- Key return
- Release of the rental deposit (after agreement)
- Administrative closure (deregistration of the tenant at the municipality)
In case of expatriation extension
If Stephanie extends, she can renew the short-term lease provided the total does not exceed 3 years. Beyond that, the lease is reclassified as a 9-year lease.
To create a lease suited to expatriation, use our online lease generator. For other cases, see our case studies.