Pension

What does the Agreement on Social Security between Belgium and Japan mean for me?

The Agreement on Social Security between Belgium and Japan entered into force on January 1st 2007. It provides that, in certain cases, a Belgian or Japanese employee working in the other country remain affiliated and contribute only to the social security system of their country of origin.
 

General rule

As a rule, if you are employed in Japan, you should contribute to social security in Japan. Similarly, if you are employed in Belgium, you should contribute to social security in Belgium.
 

Specific rules

The agreement that entered into force on January 1st, 2007, allows in certain cases to waive the general rule:

• When a Japanese company temporarily seconds a Japanese employee to Belgium (for a maximum of five years) he or she will no longer have to pay social security contributions in Belgium. During his secondment in Belgium, the employee will only pay contributions in Japan and he will therefore only be subject to the Japanese social security system. 
   
• For Belgian employees who are temporarily (for a maximum of five years) seconded by their Belgium-based employer to Japan, the same rules will be applied by the Japanese authorities. 
   
• Japanese employees who have paid or will pay social security contributions in Belgium keep their retirement benefits rights. When they reach retirement age, they will be entitled to an old age or survivors’ pension from the National Pension Office (Belgium), regardless of whether they reside in Belgium or not. 
   
• Belgian employees who were not seconded and who have paid social security contributions in Japan, can keep their pension rights as long as they contributed for the minimum number of years foreseen in the Japanese regulation (see Q&A).

General Questions and Answers about Belgian Pensions

You will find information in Japanese for Japanese nationals who contributed to the Belgian social security and can claim a pension in Belgium on the website of the BLCCJ. (In Japanese) or directly on the website of the Belgian Tax Office.
 

Tax Declaration Form

If a pensioner has received a tax declaration form, they must always file it. Even if they have income from Belgian origin that is exempted from Belgian tax based on a double tax treaty.

They must complete the following sections even if they have no income to declare: 

• Section III, A, 1 - Renseignements d’ordre personnel / Persoonlijke gegevens (Personal information): fill in at least one code 
• Section III, A, 5 - Étiez-vous soumis à la sécurité sociale en Belgique? / Was u in belgië aan de sociale zekerheid onderworpen (Were you subject to social security in Belgium?): tick code 1082/2082 (“yes”) or code 1083/2083 (“no”). 
• Section III, A, 6: tick one code only. 
• Section XIV - Revenus d’origine étrangère et revenus d’origine belge exonérés / Inkomsten van buitenlandse oorsprong en de van Belgische oorsprong vrijgestelde inkomsten (Foreign income and exempted Belgian income): In every case, you have to fill in at least one code.
• Notes!!
  • The Belgian pension that is exempted from Belgian tax should NOT be mentioned in section VI - Pensions of the tax declaration form
  • Do not forget to sign and date the form.
  • Return the form directly to FPS Finance in Belgium with the included envelope.

You can find more information on the website of FPS Finance.

Translations of the most commonly used options:

Section III

1. 1. Civil state

• 1001-66 Not married or Divorced
• 1002-65 Married
• 1010-57 Widower

1. 5. Were you subject to social security in Belgium this year?
   • 1082-82 YES               2082-52 Partner YES
   • 1083-81 NO                 2082-51 Partner NO

1. 6. Category of non-residents
   • 1081-83 I am a fiscal resident of a different country

Section XIV

            Income that should not be taxed in Belgium (To be filled out in EURO, yearly total)

• 1330-28 Pension income
• 1331-27 Unemployment benefit
• 1332-26 statutory sickness and disability insurance
• 1500-17 Professional income (profit payments, profit sharing, …)
• 1053-14 Other income (real estate, various, …)
• 1057-10 None

税務申告書に関して

年金受給者が税務申告書を受け取った場合、必ず提出しなければなりません。二重課税回避条約によりベルギーの税金が免除されているベルギー由来の所得がある場合でも、必ず申告する必要があります。

申告する所得がない場合でも、以下の項目を記入しなければなりません：

• セクションIIIのA、1「Renseignements d'ordre personnel / Persoonlijke gegevens（個人情報）」：少なくとも1つの項目を記入する。
• セクション III, A, 5 - Étiez-vous soumis à la sécurité sociale en Belgique? / Was u in belgië aan de sociale zekerheid onderworpen (ベルギーで社会保険に加入していましたか）：コード1082/2082（「はい」）またはコード1083/2083（「いいえ」）にチェックを入れる。
• セクション III, A, 6: 1つの項目のみにチェックを入れる。
• セクション XIV - Revenus d'origine étrangère et revenus d'origine belge exonérés / Inkomsten van buitenlandse oorsprong en de van Belgische oorsprong vrijgestelde inkomsten （ベルギ－国以外での所得およびベルギ－年金など税金が免除されるベルギーからの所得）： どの場合も、少なくとも1つのコードを記入する必要があります。
• 注意点!!
  • 申告書のセクションⅥ（年金）は、ベルギーでの税が免除されるベルギー年金は記入しないでください！
  • 署名と日付を忘れずに記入してください。
  • 申告書は同封の封筒でベルギーの 財務省に直接ご返送ください。

詳細は財務省のウェブサイトをご覧ください。FPS Finance.

最も一般的に使用される選択項目の翻訳:

第IIIセクション

A. 1. 配偶者の有無

• 1001-66 未婚または離婚
• 1002-65 既婚
• 1010-57 寡婦/夫

A. 5. 今年ベルギーの社会保障制度に加入していましたか？？

• 1082-82 はい 2082-52 配偶者　はい
• 1083-81 いいえ 2082-51 配偶者 いいえ

A. 6. 非居住者のカテゴリー

• 1081-83 ベルギ－以外の国で課税対象居住者です。

第XIVセクション ベルギーで課税されない所得（ユーロで記入、年間合計）

• 1330-28 年金所得
• 1331-27 失業給付
• 1332-26 疾病および障害保険給付
• 1500-17 職業所得（利益収入、利益分配など）
• 1053-14 その他の所得（不動産、その他）
• 1057-10 なし

This example pertains to a common scenario: a married Japanese retiree currently residing in Japan, who has previously lived in Belgium for several years and is eligible for a Belgian pension. The individual’s sole income consists of pensions from both Japan and Belgium.

Please note that this information is provided for informational purposes only. The Embassy cannot be held responsible for any potential tax issues and is unable to assist with the completion of tax forms. For any further inquiries regarding tax declaration forms, please contact the Belgian Tax Office directly.

日本の年金受給者向け税務申告書記入例について

上記の例は、次のような一般的な状況を想定したものです。

• 現在日本在住で既婚の日本人退職者であること。
• 過去数年間ベルギ－在住したことがあり、ベルギ－年金受給資格があること。
• 個人収入が日本とベルギ－両国からの年金のみであること。

当ページ記載の説明は情報提供のみを目的として提供されています。大使館は、税務上の問題について一切の責任を負うことはできません。また、税務申告書の記入に関するサポートもできないことをご承知おきください。税務申告書に関するお問い合わせは、直接ベルギーの財務省又は税務署までご連絡ください。

If you have any questions about the payment of your pension (example: delay, loss, theft of cheques, etc.) you should contact the National Pensions Office, South Tower, 1060 Brussels (Federal Pension Service tel: +32-2-529-3002 /contactcenter.nl@rvp.fgov.be). If you do not master the national languages, please use the English language in your contacts with the National Pensions Office.

For queries regarding payment of public sector pensions

Pensioendienst voor de overheidssector 
Victor Hortaplein 40 bus 30 
B-1060 Brussel 
België 
Website: Federal Pension Service
E-mail: ccpay@pdos.fgov.be
Tel.: +32 78 15 1765

For complaints regarding the operation and service of the Pension Services (the allocation, the amount, the payment of your Belgian pension), you should contact the Service:

Ombudsdienst Pensioenen 
WTC III Bd - Simon Bolivar 30, bus 5 
B-1000 Brussel 
BELGIUM 
Website:Office of the Pensions Ombudsman
plainte@mediateurpensions.be