The tax return on paper must be filed by 30 June. This means the tax return must hit the letterbox of the scanning centre in Jambes or in Ledeberg on that day. Don’t leave it until the last minute. Putting the tax return in the mail on the 28th may be too late.
If you are too late, you can always give a power of attorney to an accountant or a tax adviser (that is done online at the latest on 31 August). He can then file online until 21 October. However, on behalf of all accountants and tax advisers, please do not bring your shoebox with your payslips and tax documents on the 18th of October.
If you aren’t living in Belgium, or if you have the expatriate tax status, the paper filing deadline for non-residents is much later, usually in the beginning of November (on paper) or, if you or your tax adviser file online, a few weeks later.
When do I receive my tax return?
The tax authorities must send your tax return to you five weeks before the deadline. They are being sent out between 7 and 24 May. Tax-On-Web can be accessed szince 8 May. Non-residents will only be able to access Tax-On-Web from the middle of September.
It’s 1 June and I haven’t received my tax return yet
If you filed your tax return online last year, that is normal. Once you file online, the tax authorities assume that you want to continue filing online and they do not send you a paper tax return anymore. In the past, you could ask to receive a paper tax return the following year, as a sort of reminder. The tax authorities do not send them anymore; that saves on postage.
If you want a paper tax return or if you have not received your tax return yet, you must contact your local tax office and ask them to send you a form. If you have difficulties locating your tax office, check p. 2 of last year’s tax bill (under ‘Calcul’), check the website of the Finance Ministry or call 0257 257 57. This is a call centre that answers most tax questions.
This is also where you should go if you lost or misplaced your tax return. Do not use a photocopy of a friend’s tax return; that would only get you both in trouble.
We received a tax bill instead of a tax return
For many people, the tax authorities already have all the information that they would put in their tax return. To make life easier for retirees, people with an invalidity or unemployment allowance, or students over 18 who have some limited income. Instead of a tax return, they send them a letter with a provisional tax bill calculating how much tax they will have to pay based on the information the taxman already has. About a million taxpayers will receive a “proposal of a simplified tax return” (see the model in Dutch / French / German).
All you need to do is check whether the information is correct; if so, the definitive tax bill will come quite soon. If there is something missing, you have to report that by 30 June (or online before 15 July). What the taxman does not know is that you have overseas bank accounts or insurance policies or that you receive maintenance. Moreover, you may have to pay the tax on securities accounts or you may want to recover some withholding tax on dividends.
The tax authorities used to send this provisional tax bill by mail. Not anymore. You need to check your eBox online (www.mye-box.be).
The tax authorities used to not send this provisional tax bill by mail. Not anymore. You need to check your eBox online (www.mye-box.be). The Belgian tax authorities realised that there were too many mistakes and they are informing some 140,000 taxpayers that they will have to file a complete tax return.
If you forget to file (or to sign online), you risk a penalty that can go up to €1,250 and a tax increase of 10 to 200%. The 200% is really for persistent repeat offenders. What is more important is that the taxman can just ignore your tax return when he assesses the tax.
If you have other income that isn’t mentioned in the letter, such as rental income, income as a self-employed person, as a company director, etc, you must report that to the tax authorities. You can complete the answer form and return it by 29 June. Alternatively, you can ask for a tax return or you can correct the information online via Tax-on-web.
In either case, you will receive the tax bill later in the year, or at the latest on 30 June 2019. If the calculation shows a payment in your favour, you will receive that two months after you receive the bill. And if you have to pay, you have two months as well.
Some information the tax authorities will probably not have is that you have overseas bank accounts or insurance policies and you have to report that you have these.
Your Tax Return :
- the Guide
- Tax filing in Corona Times
- 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 XIII – Overseas Accounts and Insurance Policies
- Box XIII – Trusts
- Stock Exchange Tax
- Tax on Securities Accounts
- Nowhere to hide
- The Tax Bill
- Appealing the Tax Bill