Belgium family reunification with a Belgian spouse: the 2026 income requirement and a lifetime annuity in the sponsor's name
Written by Hans Goldstein, licensed insurance agent · CA 4273294Short answer: For Belgium family reunification with a Belgian who has not lived in another EU country (Aliens Act art. 40ter), the Belgian sponsor must show stable, regular and sufficient means of at least €2,456.97 net a month (110% of the national minimum monthly income, figure from 1 July 2026, about $2,875 at $1.17 per euro), plus about €223 for each additional dependent such as a child. There is no separate amount for a single person: the test is the Belgian’s income for the household, and benefits such as the integration income do not count. Pensions do count, savings are not on the Immigration Office’s list, so a life-only annuity owned by and paying the Belgian spouse, bought while you both still live in the US, is a direct way to create that income.
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This page is for one specific couple: one spouse is Belgian, the other is American, you have lived in the US for years, and most of the savings, the 401(k)s and the Social Security sit in the American spouse’s name. Belgium tests the Belgian’s income, not the household’s balance sheet. Here is the 2026 rule from the Belgian Immigration Office (Office des Étrangers, Dienst Vreemdelingenzaken) and the law text, and how a lifetime annuity in the right name solves it.
Which rule applies: art. 40ter, Belgian sponsor who has not used free movement
Belgium splits Belgian sponsors in two. A Belgian who actually lived in another EU country and comes back is treated like any EU citizen (art. 40bis), with no fixed income figure. A Belgian who has not exercised free movement, which covers a Belgian coming home from the US, falls under article 40ter, § 2 of the Law of 15 December 1980. That is the stricter route, and it is the one this page covers.
Under art. 40ter the Belgian must prove three things for the spouse or registered partner: stable, sufficient and regular means of subsistence; sufficient housing; and health insurance covering the risks in Belgium for the Belgian and the family. The application is normally made at the Belgian embassy or consulate for your place of residence abroad; in some cases it can be filed at the municipality in Belgium. The Immigration Office decides, and it may interview you if it doubts that the marriage is genuine.
Single or married: how much income the Belgian sponsor needs in 2026
| Household | Monthly amount (net) | About USD | Who must have it |
|---|---|---|---|
| Single American, no Belgian spouse | Not this route (Belgium has no general retiree visa) | Not applicable | Not applicable |
| Couple: Belgian sponsor plus American spouse | €2,456.97 (110% of the minimum monthly income, from 1 July 2026) | $2,875 | The Belgian sponsor |
| Each additional dependent family member (for example a child) | Plus 10% of the base, about €223.36 | $261 | The Belgian sponsor |
| Belgian joined only by minor children | No income condition | Nobody |
FX assumption: €1 = $1.17, a planning rate; the ECB reference rate was $1.1225 on 2 October 2026, so the dollar figures carry about 4% of headroom. The amount is net and indexed, so check the Immigration Office page on the day you apply.
The 2025 change. The Law of 18 July 2025 (in force 18 August 2025) replaced the old benchmark, 120% of the integration income (leefloon, revenu d’intégration), with 110% of the minimum monthly income. Many websites still quote the old figure, which the Immigration Office gives as €2,173.88 net from 1 March 2026 and €2,217.47 from 1 September 2026. Article 24 of the 2025 law keeps the old rules, until 18 August 2027, for some applications by family members of a Belgian or of a foreigner already admitted before 18 August 2025. Whether that covers a Belgian returning from the US is the Immigration Office’s call, so plan on the higher new figure and ask which one applies to your file.
Why I write about this. My mom is Norwegian, my dad is American, and they’re planning the move from the US to Norway. My mom is the sponsor (the host, or “reference person” in UDI’s words), so Norway’s income test falls on her income, not my dad’s. UDI told us in writing that money in an account does not count as income, and only lifelong income does. Their savings were not the problem; the paperwork wanted a monthly number in the host’s name. The rules in Belgium are different, but the problem is the same one many retirees hit: the income test, not the net worth. I’m writing this to help others in the same boat as my parents. Read how we worked through the Norway income requirement.
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See roughly what a lifetime annuity would cost to close your income gap, then get my personal read by email. I can help while you still live in the US.
Estimates use the September 9, 2026 ImmediateAnnuities.com payout survey (life only) and a 15% cushion. Illustrative, not a quote.
What income counts, and what does not
- Counts: salary, self-employment income, a pension (the Immigration Office lists a pension slip as proof), rental income, disability benefits, and any other document showing stable, regular and sufficient income. The law says the Office looks at the nature and regularity of the means.
- Does not count (art. 40ter, § 2): the integration income (leefloon), financial social assistance from the CPAS/OCMW, basic family allowances and supplements, professional integration allowances and the transition allowance. Unemployment benefit counts only if the Belgian proves an active job search.
- Savings: a bank or brokerage balance is not on the Office’s list of proof, and the test is about regular means, so do not count on a balance to pass. Ask the Immigration Office before relying on one.
- The American spouse’s own income: the law asks what the Belgian has. Plan as if the American’s Social Security and pensions do not carry the test, and ask whether they will be looked at in the needs review below.
- Period: the Office wants documents covering a sufficiently long period, ideally the 12 months before the application.
Below the amount is not an automatic refusal. Under art. 42, § 1 of the Aliens Act, if the means fall short the Office must work out what the family actually needs to live without public support. Since August 2025 you must hand in everything it needs for that review with the application: rent, loans, alimony, bank statements and similar. That is a safety net, not a plan; the clean file is one that clears €2,456.97 on its own.
Where a lifetime annuity fits Belgium’s test
The typical problem: the Belgian spouse has no Belgian job and maybe a small US Social Security record, while the savings are in the American’s name. Moving the savings into the Belgian’s account does not help much, because a balance is not regular income. A life-only SPIA (single premium immediate annuity) turns part of those savings into a fixed monthly payment for life, which reads like the pension income the Office already accepts.
- Owner, annuitant and payee: the Belgian spouse. The sponsor’s means are what is tested, so the contract and the payments must be in the Belgian’s name, priced on the Belgian’s age and sex.
- Buy it while you both still have a US address. US insurers sell to residents of states where they are licensed.
- Start payments 12 months before applying. The Office looks at about a year of documents, so a year of deposits in the Belgian’s own bank statements makes the file easy to read.
- Size on the net deposit. The Belgian figure is net. If the Belgian is also a US citizen, federal withholding comes out first, so the deposit after withholding should clear the bar with headroom.
- Get an insurer letter stating the monthly amount payable “for the lifetime of the annuitant”, with no cash value.
US gift note (general information, confirm with a tax adviser): when the American spouse funds a contract owned by the other spouse, that is a gift. Between two US-citizen spouses, gifts are unlimited. If the receiving spouse is not a US citizen, there is no unlimited marital deduction; for 2026 the annual exclusion for gifts to a non-citizen spouse is $194,000 (Rev. Proc. 2025-32). Above that you file Form 709 and use part of your lifetime exemption, and generally no tax is due.
Which annuity counts
The cleanest fit is a life-only SPIA or a joint and survivor SPIA, or an existing deferred annuity or MYGA converted to lifetime payments. Belgium’s law asks for stable and regular means and does not say the income must be lifelong, but lifetime payments leave no doubt at renewal and for the five years in which the residence right can still be withdrawn if the conditions stop being met (art. 40ter, § 4). A period-certain annuity, an income rider (GLWB) where an account value can still be cashed out, or an annuity still accumulating reads as savings, and savings are not on the list.
Example: a 62-year-old Belgian sponsor
The person who needs the income is the Belgian spouse, so the annuitant below is the Belgian sponsor, aged 62. Target: €2,456.97, about $2,875, plus 15% headroom for indexation and the exchange rate, so about $3,306 a month. Payout at 62: ImmediateAnnuities.com survey of September 9, 2026, life-only, per $100,000 a month: man $603 average ($660 best), woman $582 ($637 best). Illustrative, not a quote.
| Belgian sponsor, 62 | Monthly gap | Premium at average rate | Premium at best rate |
|---|---|---|---|
| Man, no other income | $3,306 | about $548,000 | about $501,000 |
| Woman, no other income | $3,306 | about $568,000 | about $519,000 |
| Woman with $1,000 a month of her own Social Security, started at 62 | $2,306 | about $396,000 | about $362,000 |
Premium equals the monthly gap divided by the payout per $100,000, times $100,000. The sponsor’s own Social Security or pension reduces the gap; the American spouse’s generally does not. A joint and survivor annuity covering both of you pays less per dollar than single life, so get a quote. Belgium has no age exemption, so the test does not fall away when the sponsor reaches pension age.
How the annuity is taxed: Belgium and the US
US side. A US citizen stays taxable on worldwide income wherever he or she lives. A US single premium immediate annuity bought with after-tax savings is taxed under IRC 72: an exclusion ratio makes part of each payment a non-taxable return of the premium until the premium is recovered. If it was bought with IRA money, every payment is taxable. The foreign earned income exclusion does not cover annuities (IRC 911(b)(1)(B)(i)). Foreign tax on the payments can be credited on Form 1116, through the treaty’s relief article. Since January 1, 2026, a US citizen with a foreign residence address cannot opt out of federal withholding, even if payments go to a US account (IRC 3405(e)(13), Treas. Reg. 31.3405(e)-1). Withholding is a prepayment, not extra tax. An annuity from a US insurer is not reported on FBAR or Form 8938, and it is not a PFIC.
Treaty. Article 17(3) of the 2006 US-Belgium treaty says annuities, defined as a stated sum paid at stated times “during a specified number of years, or for life” for adequate and full consideration, are taxable only in the country where the owner lives, so Belgium taxes first. The saving clause (Article 1(4)) lets the US tax its citizens anyway, and Article 22(4) then treats the income as arising in Belgium to the extent needed so the Belgian tax is creditable. US Social Security is taxable only in the US under Article 17(2), also for US citizens, and that paragraph is excepted from the saving clause. If the Belgian spouse is not a US citizen, Article 17(3) generally leaves the annuity to Belgium alone; former long-term green card holders can still be taxed by the US for ten years (Article 1(4)), so get advice.
Belgian side. Belgium does not tax the whole payment. A life annuity bought for value from a company, which is not a pension, is movable income under article 17, § 1, 4° of the Income Tax Code (CIR 92), and article 20 caps the taxable amount at 3% of the capital paid each year. That amount is taxed separately at 30% (art. 171), and it must be declared in the Belgian return because no Belgian withholding applies (art. 313). On a $500,000 premium (about €427,000) that is about €12,800 of taxable income and roughly €3,800 of Belgian tax a year, whatever the payout. Classifying a US contract this way is my reading of the Code, not a published ruling for US annuities, so get a Belgian tax adviser’s written view.
Net result. For a US-citizen sponsor, you pay roughly the higher of the two taxes on the annuity, not both, and the low Belgian figure usually makes the US tax the binding one. For a sponsor who is not a US citizen, the Belgian flat tax of about 0.9% of the premium a year may be the only income tax on it. Either way the annuity is tax-friendly in Belgium compared with Belgium’s 25% to 50% scale on ordinary income.
Does Belgium have a wealth tax?
No general wealth tax. Belgium does levy an annual tax of 0.15% on securities accounts worth €1 million or more (PwC, reviewed 10 September 2026). An annuity contract is not a securities account, so on the tax’s own terms a SPIA in payout sits outside it; confirm with a Belgian adviser if you hold large brokerage accounts as well.
Practical steps
- Confirm the Belgian spouse never lived in another EU country under EU free-movement rules. If he or she did, art. 40bis applies instead, with no fixed figure.
- Buy the SPIA in the Belgian’s name while you both still have a US address; keep a US bank account for deposits.
- Start payments about 12 months before applying and keep every statement.
- Line up housing (a registered lease or a deed) and health insurance covering both of you in Belgium.
- Ask the Immigration Office, in writing, which version of the means test applies to your file and how it treats a purchased life annuity.
The trade-offs, stated once: the premium cannot be taken back, payments are level unless you add a cost-of-living rider, they arrive in dollars against a euro test, and payouts are lower at younger ages. Size the contract to the gap plus headroom, not to your whole balance. The Immigration Office decides every file on its facts.
Married? Make the income outlive either of you. In Belgium only the sponsoring spouse’s income counts, so the annuity is owned by and pays the sponsor. A joint and survivor payout then keeps paying the other spouse after the sponsor dies. If a single-life annuity is on one spouse and that spouse dies first, the payments stop, and the surviving spouse may have to show income of their own at the next renewal. A joint and survivor annuity, which keeps paying until the second death, or a separate annuity on each spouse closes that gap. Joint and survivor pays less per dollar than single life, so ask for both quotes and compare.
Frequently asked questions
Free annuity gap analysis for Belgium. Tell me your ages, your Social Security or pension, and whether you are single or a couple. I will show how far your income is from the Belgium requirement and what a lifetime annuity would cost to fill the gap, in the sponsor’s or main applicant’s name where that matters.
Related reading
- Moving abroad on a fixed income: hub
- Netherlands partner permit and Box 3
- Austria spouse visa income requirement
- Ireland spouse visa for an Irish citizen's spouse
- How European countries tax a US annuity
- Wealth tax countries and annuities
- Immediate annuity calculator
Sources
- Immigration Office: family reunification with a Belgian who has not exercised free movement (art. 40ter)
- Immigration Office: stable, regular and adequate means of subsistence (2026 amounts)
- Immigration Office: the sponsor is a Belgian national
- Law of 15 December 1980 (Aliens Act), arts. 40ter and 42, consolidated text
- Law of 18 July 2025 amending family reunification conditions, arts. 14 and 24
- Income Tax Code 1992 (CIR 92), arts. 17, 20, 171 and 313 (consolidated text, revenus 2025)
- US-Belgium income tax treaty 2006 (IRS text), Articles 1, 17 and 22
- PwC Worldwide Tax Summaries: Belgium, other taxes (securities account tax)
- PwC Worldwide Tax Summaries: Belgium, taxes on personal income
- IRS Rev. Proc. 2025-32: 2026 gift exclusion for a non-citizen spouse
- 26 U.S.C. 3405 (withholding on pensions and annuities)
- Treas. Reg. 31.3405(e)-1 (withholding election, foreign address)
- IRS: Comparison of Form 8938 and FBAR requirements
- ImmediateAnnuities.com: annuity rates by age (survey September 9, 2026)
Goldstein & Co. LLC dba Goldstein Insurance Services · Hans Goldstein, licensed insurance agent, CA lic. #4273294 · NPN 20602398 · 213-414-2808 · hans@hansgoldstein.com
Education, not tax, legal or immigration advice. Rules, thresholds and exchange rates change; confirm with the consulate or immigration authority and a local tax adviser before you act, and get answers in writing. Hans Goldstein is a licensed insurance agent (CA 4273294) and can only offer annuities to residents of states where he is licensed. Annuity payments are guaranteed by the issuing insurer’s claims-paying ability, not by any government. Payout figures are illustrations from a published survey, not quotes. Immediate annuities are generally irrevocable.