The life insurance policy taken out by a Belgian tax resident must be entered in the tax return under the following item:

Cell XIII - INDIVIDUALS’ ACCOUNTS AND LIFE INSURANCE POLICIES ABROAD, LEGAL STRUCTURES, LOANS TO SMALL START-UP COMPANIES AND SECURITIES ACCOUNTS,

B. INDIVIDUALS’ LIFE INSURANCE POLICIES ABROAD, box 1076-88

The surname and first name of the policyholder and the country where the insurance company is established must be indicated.

The declaration does not give rise to taxation.