How and where you do that is explained on page 2 of your tax bill. You have to send a letter to the regional directorate within after you receive the tax bill. That means the letter must arrive with the tax authorities within six months plus three working days from the date the assessment was sent out. That is the date on the tax bill.
The tax authorities say they accept an appeal by fax or by email, but for the moment, I suggest you stick to pen and paper, scan it and send it by email and by ordinary mail. Preferably send the letter by registered mail so that you can prove the date. If you have waited until the last day, you can always bring it to the tax office and ask for a stamp confirming the date of receipt on a copy of the letter. Don’t forget that, for the taxman, close of business is 4 pm. If you find the door closed, you can try and send it by fax; you never know, if there is paper in the fax machine, the taxman may accept it.
Do I need an accountant or a lawyer to file an appeal?
No, you can do it yourself.
Make sure that you have the correct address and that you mention all the relevant references on the top of the letter, just under your address (your N.N. or national number and the N. Rép for numéro de repertoire). Why not just attach a copy of the tax bill?
Explain in detail why you don’t agree. Maybe you forgot to mention a figure in the tax return, or the taxman himself overlooked a figure. Or all your expenses really are business expenses and not private entertainment. Or the taxman got it wrong, and a particular type of income is indeed not taxable. The most common mistake is that the taxman forgets to give an exemption for overseas income.
It is also advisable to ask for a meeting with the tax director. That may help you get your point across.
Finally, don’t forget to sign the letter with your spouse or partner if it is also their tax bill.
And if I wait too long?
Six months seems like a long time, but they pass quickly. If you are too late, your request will be rejected, except in some cases.
Sometimes the mistake is so obvious that it would be inequitable if the taxman didn’t amend the tax bill. The tax authorities are allowed to reopen the tax file up to five years later if there are typos, miscalculations or glaring mistakes. Another reason for the taxman to reopen the file is when you have paid tax twice; in particular, if you paid tax in Belgium as well as in another country.
Your Tax Return :
- the Guide
- Is this your first time?
- Couples and Children
- When do I need to file?
- on Paper or Online?
- Filing Online
- Filing on Paper
- Box I – Contact Details and Bank Account
- Box II – Your Family Situation
- Box III – Real Estate
- Box IV – Earnings
- Box V – Pensions
- Cross Border Taxation
- Box VI – Maintenance Received
- Box VII – Investment Income
- Box VIII – Maintenance Paid and Losses from Previous Years
- Box IX – Mortgage Payments
- Box X – Other Tax Deductions
- Box XII – Paying your Taxes in Advance
- Capital Gains
- Box XIV – Bank Accounts and Insurance Policies
- Box XIV – Trusts
- Stock Exchange Tax
- Tax on Securities Accounts
- Nowhere to hide
- The Tax Bill
- Appealing the Tax Bill
Author: Marc Quaghebeur
Marc Quaghebeur is a Belgian tax lawyer specialising in international tax issues and cross border estate planning. He is a member of the Brussels Bar and the Society of Trust and Estate Practitioners.