Until recently, tax return deadlines in Belgium were essentially governed by administrative decisions that could vary from year to year (although a number of legislative rules did exist, for example a minimum period of time allowed to the taxpayer between the date of receipt of the tax return form and the date of submission). Since the 2024 tax year, the deadlines are now all set out in law. They vary according to the taxpayer's situation, and whether he or she is filing on a paper form or online (this choice now only exists for individuals). A summary table is provided below.
Kind of Taxpayers | Deadline | |
Paper return | Online return | |
|
30 June of the assessment year | 16 October of the assessment year |
|
30 June of the assessment year | 15 July of the assessment year |
|
15 January of the year following the assessment year |
* Individual entrepreneurs, professionals, companies directors
Closing day of the financial year | Deadline |
31st of December until last day of February | The following September 30 |
Other dates | Last day of the 7th month following the month of closing |
For more info, please contact Olivier Bertin, Partner