Tax returns deadlines: summary table of deadlines applicable as from the 2024 assessment year

Published

May 17 2024

Written By

I am a leading lawyer in tax litigation and tax controversy in Belgium and a teaching professor (tax litigation) at two Belgian universities. I also have complementary experience in other areas of tax law such as restructurings, tax planning for companies, due diligences, advance tax rulings, local taxes, stock option plans, international employment.

Practices

Regions

Western Europe

Countries

Belgium

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.

Individuals

Kind of Taxpayers	Deadline
Kind of Taxpayers	Paper return	Online return
With foreign business income Self-employed*, not subject to lump-sum taxation Spouse helping a self-employed taxpayer, not subject to lump-sum taxation	30 June of the assessment year	16 October of the assessment year
Other taxpayers	30 June of the assessment year	15 July of the assessment year
Self-employed subject to lump-sum taxation Spouse helping a self-employed taxpayer, subject to lump-sum taxation	15 January of the year following the assessment year

* Individual entrepreneurs, professionals, companies directors

Corporate and not for profit entities

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