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

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 
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 

 

For more info, please contact Olivier Bertin, Partner

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