ATTENTION: Do NOT make an online appointment for a Loss of Nationality service, please follow the instructions below and we will schedule the service with you directly.
Renunciation of U.S. citizenship is a serious and irrevocable act which deserves your thoughtful consideration. It is imperative that you fully understand the nature of its consequences prior to requesting a Certificate of Loss of Nationality.
Before beginning this process you need to review the legal requirements as well as the consequences and ramifications of renouncing U.S. citizenship. Once loss of U.S. nationality occurs, expatriates will no longer receive U.S. consular support abroad and will be subject to current visa requirements for future travel to the United States.
If you decide that this is the course of action you wish to pursue, there are several steps you need to take including an interview at the U.S. Embassy in Brussels. At the in-person interview you must demonstrate to the consular officer that you fully understand the nature and consequences of the oath of renunciation, that you are not subject to duress or undue influence, and that you are voluntarily and intentionally seeking to renounce your U.S. citizenship.
Loss of Nationality and Taxation
P.L. 104-191 contains changes in the taxation of U.S. nationals who renounce or otherwise lose U.S. nationality. In general, any person who lost U.S. nationality within 10 years immediately preceding the close of the taxable year, whose principal purpose in losing nationality was to avoid taxation, will be subject to continued taxation.
See …
- Internal Revenue Service Instructions for Completion of Form 8854
- Internal Revenue Service Expatriation Tax
Copies of approved Certificates of Loss of Nationality of the United States are provided by the Department of State to the Internal Revenue Service pursuant to P.L. 104-191.
Questions regarding United States taxation consequences upon loss of U.S. nationality should be addressed to the Internal Revenue Service and review the Joint Foreign Account Tax Compliance Act (FATCA) FAQ .
If the Department of Homeland Security determines that a renunciation is motivated by tax avoidance purposes, the individual will be found inadmissible to the United States under Section 212(a)(10)(E) of the Immigration and Nationality Act (8 U.S.C. 1182(a)(10)(E)), as amended.
Loss of Nationality and Social Security
Questions regarding Social Security or other federal benefits should be addressed to the Federal Benefits Unit in Dublin, Ireland , which provides service for Belgium.
Review Legal Requirements
If you wish to renounce to your U.S. citizenship under Section 349(a)(5) of the Immigration and Nationality act by making a formal request, you may follow this process only if you meet all of the following requirements:
- Have not committed a potential expatriating act;
- Are not suffering from any mental illness; and
- Meet all other requirements listed here.
Please read the information on legal requirements and possible expatriating acts before beginning this process. Loss of U.S. citizenship is irrevocable, and you should fully understand the consequences.
Submit Required Documents
To initiate your renunciation procedure, please follow the instructions below.
EMAIL USCitizenBrussels@state.gov with the following information:
- USE THIS SUBJECT LINE: BRS02 – CLN – FULL NAME OF RENUNCIANT
- LAST NAME:
- FIRST NAME:
- DATE OF BIRTH:
Attend Your Final Appointment and Pay the Application Fee
On the day of your appointment, you must bring all required original documents. Your U.S. passport, Report of Birth Abroad, and Certificate of Naturalization or Citizenship will be retained by the U.S. Consulate during the entire renunciation process. You will be asked to reschedule if you do not have the required documents at the time of your appointment.
You must pay the non-refundable fee of $2,350.00 at the Embassy. If you wish to pay with your credit card, please contact your credit card provider beforehand to make sure that your card can be charged (no PIN terminal) in U.S. dollars. If your card is rejected, you will need to reschedule your appointment.
You will meet with a consular officer and be given another opportunity to review the Statement of Understanding prior to taking the Oath of Renunciation.
Your completed packet will be sent to the Department of State in Washington, D.C. for review and approval. It is important to note that this process may take several months to complete.
If your loss of nationality is approved, you will receive the Certificate of Loss of Nationality, accompanied by your annotated passport and report of birth abroad (if applicable). Certificates of U.S. Naturalization will not be returned, but forwarded to the U.S. Citizenship and Immigration Service.
The Certificate of Loss of Nationality is the sole legal document establishing your loss of nationality. Pending approval of the Certificate, you remain a U.S. citizen and cannot travel to the United States on a foreign passport.
If you have any questions, please contact our office by email: USCITIZENBRUSSELS@state.gov
Please refer to Section 349 of the Immigration and Nationality Act for comprehensive information regarding the possible loss of U.S. citizenship. Further information is also available at the following links:
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- Renunciation of United States Citizenship
- Renunciation of U.S. Citizenship by Persons Claiming a Right of Residence in the United States
- Advice About Possible Loss of U.S. Citizenship and Dual Nationality
- Advice About Possible Loss of U.S. Citizenship and Seeking Public Office in a Foreign State
- Advice About Possible Loss of U.S. Citizenship and Foreign Military Service