2021 Tax Return: Box IV – Earnings

Box IV is relevant for most people. It relates to remuneration paid to an employee (A), unemployment benefit (B), allowances paid during illness or invalidity (C) etc.

You have received a salary statement (281.10), or a statement confirming other benefits paid during 2017, and next to each figure, you will find a code that corresponds to the codes in the tax return. E.g. your salary statement shows code 250 to the left of your salary and 286 next to the tax withheld at source. The numbers must then be copied under codes 1250 and 1286 (for the husband) and 2250 and 2286 (for the wife or registered partner).

If you have received a specific form of salary, e.g. an indemnity in lieu of notice (262 or 308), or stock options (249), these have different codes because they are taxed in a different way.

An allowance for using public transport is tax-exempt if you declare it in code 1255/2255 (A.9). An allowance for using your own car is tax-exempt but only up to €410.

A “non-recurring profit-based bonus” is tax-exempt up to €2,968 if you complete the bonus under code 1242 (A.9).

If you were working as a freelancer, if you were a self-employed professional or contractor or a company director, you will have to download “part 2” (Dutch/French) of the draft tax return. The information you put there goes in the same pink tax return.

Work outside Belgium

If you have received remuneration for work outside Belgium and if that income is taxable in the other country under the relevant article of the double tax treaty (usually article 14 or 15, see the list / map), you must still include that income in your tax return. You must mention that you claim the exemption at the end of box IV under letter O. If you file on paper, you will have to copy that information in the corresponding box on p. 3 of the pink tax return.

It is advisable to attach a note to your tax return to explain for what reason the income is taxable in the country where you worked, e.g. mention the article of the double tax treaty.

See Cross Border Taxation

Expenses

In Belgium, you pay tax on net remuneration, after social security contributions and after expenses of employment.

You do not have to prove your expenses; you are entitled to an allowance calculated as a percentage of your earnings. If you earn more than €16,267, the maximum is € 4,880. If you think you can prove higher expenses, you can do so but it will take a bit of work.

  • Only expenses that are necessary to carry out your job are allowable.
  • For the commute to and from work by car, you can deduct €0.15 per km (€0.24 if you cycle to work).
  • If you use your own laptop or tablet, or other office equipment, you can deduct part of these if you use them for work. Larger equipment and office furniture must be depreciated. This means that every year you deduct a percentage (e.g. 10% for furniture over ten years, 33.33% for a laptop over three years). And then you have to determine how much is work-related.
  • Costs that aren’t exclusively professional (e.g. you use your laptop to check your private emails) are only partially allowable depending on the use (e.g. 80/20 for the use of your laptop). Only the part that relates to your job is allowable.
  • If you use a room at home as your office, you can deduct a percentage of the purchase cost of your house and the interest on the mortgage, of the electricity, etc. The percentage depends on the size of the room.
    If you are renting, check if the rental contract allows this, the landlady has probably forbidden this because she will pay more tax if you deduct part of the rent.
  • The cost of clothing isn’t allowable unless it is very specific for your job, like overalls or a lab coat. Suits and handbags aren’t allowable.

If you want to deduct expenses, detail them in a spreadsheet and the total goes in code 1258/2258. If you leave it blank, the taxman will deduct the allowance of 4,880.

If you deduct your expenses, you must assume that the taxman will ask you to prove them and will want to see the invoices and receipts. Try not to be too creative. You do not have to send the invoices with your tax return, but that may be a good idea. If you file online, and you do not have a scanner, you can use your smartphone with an app like Adobe Scan to make an attachment.

If your employer reimburses you for expenses you paid for him, that reimbursement isn’t taxable income, but these expenses aren’t allowable either.

If your employer does not contribute to a pension scheme for you, you can contribute – via your employer – up to 3% of your salary into a private pension scheme with a minimum of €1,630 per year (code 1387/2387). This can give you a tax saving of 30%.

Unemployed?

If you are unemployed, you can also deduct some expenses, but there is no allowance. Allowable expenses would be your union contribution, the cost of traveling for training, postage stamps for job applications, …

There is, however, no specific code for expenses; you deduct the expenses from your unemployment benefit and you declare the net income in code 1260/2260.

Your tax return:

2021 Tax Return: Box III – Real Estate

In box III, you declare the income from any real estate you may own, that can be actual rental income you receive or the theoretical income from a second or third residence.

If you only own the house you live in, you don’t need to declare anything at all, unless you rent out part of your house.

If you have a second residence, you need to declare the cadastral revenue. That figure can be found on the real property tax bill (the “précompte immobilier”/”onroerende voorheffing”). If you own it together, you each declare your share (normally 50/50) in your column (code 1106/2106). That cadastral revenue will be corrected for inflation (times 1.8492 for 2020, 1.863 for 2021) and multiplied by 1.4. Roughly speaking you will pay tax on 2.55 times the cadastral revenue.

I have a buy-to-let

If you own a rental property, you normally don’t declare the actual rent, just the cadastral revenue, also in code 1106/2106.

If the tenant is a company or someone who uses the property for his profession (e.g. a physician or an accountant), you must declare the rent you receive under code 1109/2109. You pay tax on the rental income minus a deduction of 40% (however, that deduction is limited to 3.05 times the cadastral revenue).

A furnished rental

When you receive rent for a furnished apartment, you must distinguish the rent for the apartment and the rent for the furniture. The rent for the apartment is taxed in the same way as above. You just declare the cadastral revenue code 1106/2106.

The rent for the furnishings is taxed at 30%. By default, the rent for the furnishing is 40% of the rent you receive (unless you have another ratio in the rental agreement). However, you can deduct 50% by way of expenses and you only declare 50% of the 40% of the rental in code 1156-08 (this is in Box VII).

If your property is on Airbnb, and you provide other services to your guests, such as breakfast, daily cleaning, internet, tv, … you normally charge these separately. If not, you can calculate the part that is income from additional services (about 20% of the rental). The income from additional services is to be reported in code 1200/2200. You can deduct expenses but you must declare these under code 1201/2201 in Box XV. That is in part II of the tax return, you may have to request that part if you file on paper. This net income is taxed at 33%.

And property abroad?

If you own a property abroad, you need to declare that as well (normally in codes 1130/2130) as Belgium will normally have a double tax treaty (list) with the other country. If there is no treaty, the codes are 1123/2123.

If you receive rent, you need to declare the rent, but if you don’t (e.g. because it is a second residence), you need to declare the rental value. That is the rent you would receive from a tenant if it were let out. In general, the best thing to do is ask an estate agent to give you a rental value. Nevertheless, the tax authorities will accept a fixed value, such as the French “valeur locative” (multiply by two and deduct the tax foncière), 2% of the Spanish “valor cadastral” (1.1% if it has been determined after 1993, minus the tax) or 4% of the valuation of real property in the Netherlands.

You cannot take any deductions for expenses, but the tax authorities automatically deduct 40% to cover maintenance and repairs. You can, however, deduct the income tax you paid on the property abroad.

Although you have to declare the rental income or the rental value, that doesn’t mean that you will actually pay tax on that income. The double tax treaty doesn’t let Belgium tax rental income., see Cross Border Taxation. This means that rental income is not taxed but pushes up the tax on other income that is taxable in Belgium.

A Cadastral revenue for overseas properties

In 2018, the European Court of Justice has condemned Belgium for taxing the actual rent or the rental value of a property in another EU Member State. Rather than simply exempting the overseas income, Belgium has decided that it will give a cadastral revenue to all overseas properties. and calculate the tax based on that cadastral revenue. You can read here how this will be put in place.  If the Belgian tax authorities know you have a property abroad, they will invite you to report the purchase value and they will calculate the rental value in 1975 like for Belgium properties.

Your tax return

2021 Tax Return : Box II – Your Family Situation

This is one box where people make a lot of mistakes.

Check box 1001 if you are single, divorced or living separated from your spouse. If you are living with your partner and you haven’t registered your partnership with teh commune, you are also single.

Spouses and partners

It is only if you are married or in a registered partnership that you file your tax return together but only for the following year. If you are currently married or registered partners, check box 1002 on your separate returns. You only file jointly if you married or registered your partnership before 2020. If you did so in 2020, you file separately this year and you check box 1003; next year you will file jointly..

If your spouse or partner died, you check code 1010 as a widow(er). If you lost your partner or spouse in 2020, you have to file on paper. You need to check code 1011 and then opt for a joint or separate filing. If you need to report your deceased partner’s income, you use the codes 1022 to 1026.

Check other codes if you took up separate residences (1018). However, if that happened in 2020, you also need to tick the following box because you still file jointly for the year of the separation or divorce; you can ask to file separately but you cannot do that online.

Officials of international organisations

and their spouses or partners file separately unless the official’s income was €11,090 or less.

The official of one of the European Institutions or international organisations ticks 1062.  By checking 1020, you confirm that your income as an official was over €11,090 so that you don’t inadvertently get the benefit of the “marital deduction” (see couples and children).

The spouse or registered partner of the official files a separate tax return and checks code 1021. They must mention that their spouse or partner is an international official so that the taxman doesn’t deduct the marital deduction from their income.

Dependents

Dependants are all the people who live with you and who are financially dependent. A spouse or a registered partner cannot be a dependent.

Your direct dependents are all the children you had on 1 January 2021 (code 1030). To be dependent they must live with you and not have any personal financial resources or get child support over €3,380. For single parents, the threshold is €4,880 (see couples and children and child support).

A child born on 30 December 2020 is as much a dependent as a child born on 2 January 2020.

For each child, the highest earner gets an additional allowance on top of his personal allowance of €8,990 against his/her taxable income. The allowance is €1,630 for one child, €4,210 for two children, €9,430 for three children, €15,250 for four children, and a further €5,820 for every additional child.

Older children

Children who are at university during the week are still considered to be living with you if they keep their registration with the commune.  And if they were working to pay for some pocket money, they can earn €2,820 and that will be disregarded as personal financial resources (see couples and children).

The cut-off date is 1 January 2021. This means that your daughter who was financially dependent for most of 2020, will not be a dependent for tax purposes 2020 if she started working in September 2020.

Co-parenting

If the children are under joint custody and living alternatively with each parent, the parent with whom the children are officially domiciled gets the tax allowance for the children. Nevertheless, the parents can agree to share the tax allowance by giving the taxman a copy of the court decision or agreement between parents. The parent with whom the children are domiciled fills out code 1034; the other 1036.

All dependents give you a higher tax allowance that is tax-free. If you don’t claim a tax deduction for child care, you get an additional personal allowance of €610 if you fill out code 1038. That allowance can be shared as well.

Other dependents

Some other family members can be dependent too: your parents, grandparents, brothers and sisters if they are over 65 (code 1043). Your foster parents can also be dependents. Dependents cannot have more than €3,380 in income (other than €27,230 in pensions).

Arriving or leaving Belgium in 2020

If you arrived in Belgium in 2020 or left Belgium in 2020, you do not have a full tax year, and only the part of your income that you received while resident in Belgium is taxable.  This means that less income is taxed at the lower tax rates. For that reason, the allowances above are prorated according to the number of full months you were in Belgium; that is the months that you are here on the 15th. You must put the number of full months in code 1199.

Your Tax Return :

2021 Tax Return: Box I – Contact Details and Bank Account

Box I is the easy part. If you expect a tax reimbursement, make sure the taxman has your bank account number. If it is printed on the tax return, you don’t have to give it again, unless you want to change the number.

This is also where you can give your telephone number; you don’t have to give your email address anymore. The taxman still prefers to send letters to keep things official, but more and more they agree to correspond by email.

2021 Tax Return: Checklist

Hopefully, you have put all the documents you received in one envelope or box: your salary or pension statement for 2017, certificates of donations etc ….

Which documents and certificates do you need to prepare your income tax return:

Earnings:

  • salary statement;
  • holiday pay statement (if not paid by your employer);
  • unemployment benefit statement;
  • illness or occupational injury benefit statement
  • pension statement;
  • all documents evidencing tax deductible expenses relating to your job;
    e.g. for self-employed: certificates confirming social security paid, private pension (VAPZ/PLCI) contributions, reimbursement of professional loans;
  • your personal contribution to the mutuelle/ziekenfonds;

If you have real property

  • the annual bill(s) for the property tax (précompte immobilier/onroerende voorheffing);
  • if your tenant is a company or a professional: a summary of the rent received and the identity of the tenant(s);
  • if you have taken out a new mortgage: the certificate delivered by the bank with details of the mortgage;
  • mortgage payment certificate(s);
  • mortgage insurance premium certificate;

If you have income from savings and investments:

  • bank statements showing interest and dividends received;

Certificates justifying deductible expenses:

  • premium(s) paid for ordinary life insurance by way of long-term saving;
  • contributions paid for pension saving;
  • titres-service /dienstencheques;
  • payments for childcare ;
  • premiums for legal expenses insurance ;
  • personal contribution to public transport season ticket;
  • tax-deductible gifts ;

Other documents:

  • proof of maintenance paid (+ identity of the beneficiary);
  • summary of maintenance received (+ identity of the payer);
  • certificates relating to energy saving expenses and expenses (with invoices and proof of payment);
  • certificates for expenditure to protect homes against burglary and fire (with invoices and proof of payment);
  • certificate of co-parenting arrangement;
  • advance tax payments;
  • self-employed : income, social security paid in 2020 and list of expenses.

Other useful information:

  • changes in the family situation (marriage, divorce, …);
  • name and date of birth of dependent children;
  • identity of other dependents;

It is also a good idea to start with last year’s tax bill to see which codes you used then.

Your Tax Return :

2021 Tax Return: Help!?

Don’t get daunted by the tax return; it looks more complicated than it really is.

How difficult is it really?

For most, filing a tax return should not be that difficult. It is just a question of copying the numbers from one piece of paper onto another one.

Make no mistake: that brown envelope releases the inner procrastinator in you and on the last day you will be chasing these little bits of paper.

The first time, things may be quite straightforward because you only have your salary to declare. There should be only about ten codes to complete. What is more, the taxman already has most of the information that you will be reporting. If you file online, you will see that the information is pre-completed.

Filing a tax return takes more time and concentration when you get married, take out a mortgage or pay your household help with titres services / dienstencheques, if you have made tax deductible donations, have put money aside in a pension saving account …

Filing your tax return can take between three and five hours Once you are used to it you can get the job done in about one to two hours (the taxman calculates that it only takes half an hour).

It is a good idea to make a spreadsheet with the codes and the information you completed. That will help you next year.

Can I get help?

This is a short guide to filing your tax return.

If you need professional help, you can work with an accountant or a tax adviser. Not only do they have experience ; they can also buy you time; they can file your tax return online until 21 October.

You should know that the tax authorities are also available to help. However, due to the pandemic, you cannot meet them anymore in their offices, in town halls or in shopping centres. Unlike last year, you cannot meet them in their office anymore. If you want them to help you, you must call the number on the envelope and make an appointment with the taxman or woman for a telephone call. They will help you complete your tax return; after the call, they will send you a report by mail.  You can sign that report and send it to the scanning centre, or you can file your income tax return online via Tax-on-web.

Be sure to have your tax return, your electronic identity card, your papers, payslips, certificates for tax deductions (mortgages, life insurance, pension saving, donations, child care, maintenance pay, titres services, etc…, your tax bill for last year, and the tax bill for the real estate tax (“précompte immobilier”). There is a checklist here.

The taxman certainly has a lot of experience, but he cannot give you more time; the deadline for paper filing is still 30 June and for online filing 15 July.

There is no shame in asking; about 1 million Belgians check with the taxman.

Your tax return :;

2021 Tax Return: Filing on Paper

Let’s open that brown envelope; what will you find?

The tax return

You cannot miss it; it is the document that has little text and columns in red. You can find the model here in Dutch and in French. It resembles a lotto form, and just like a lotto form it will be scanned. Just seeing it is quite disheartening, with columns and codes to complete. It is all a question of putting the right number or X with the correct code. And you get these codes from the draft form.

The draft

This is where you start the draft to help you file your tax return. There are three (slightly) different tax forms for people who live in Brussels, in Flanders, or in Wallonia, all in two or three languages  (Brussels (NL) / Flanders / Wallonia). This is because some tax incentives or tax reductions, e.g. for mortgages, cheques service, renovation … are given by the regions. And separate tax returns help avoid unnecessary mistakes. Whether you receive a Brussels, Flemish or Walloon tax return depends on the region where you were registered with the commune on 1 January 2021.

It’s a guide to filling out the tax return per type of income or expense. You need to work out what income goes in what box and with which code and then you copy the codes and the information in the tax return.

If you work as a freelancer, a self-employed professional or the director of a company, you also need “part 2” (Dutch/French). Note that there are no different models per region.

When you copy the codes on the tax return, a few suggestions from the taxman:

  • use a black or dark blue pen,
  • write within the blocks, in capitals and in clear digits.
  • don’t put in any unnecessary mentions or even ‘nil’.
  • don’t strike out mistakes, use correction fluid.
  • If you have to give more information, don’t write it by hand, the scanners have difficulties with handwriting.

The green page

If you want to attach any documents justifying deductions or tax credits, you should attach them to the green page. It has all your information and it is scanned with the attachments. You aren’t obliged to file these documents; you may just keep them at home until the taxman specifically asks to see them. However, if you want to give additional information or if you have made a calculation of allowable expenses, I would suggest that you attach a printed page with the information so that this information is on file immediately.

The explanation

The tax authorities used to send a booklet explaining the tax rules with your tax return. They don’t do that anymore. You can find the explanation in Dutch or French online for each of the three regions (Brussels, Flanders and Wallonia).

The envelope

When you have finished copying all the codes in the tax return, make sure that both spouses or partners sign it. And when you put it in the envelope, the address of the tax office goes behind the window.

Do not forget the stamp. Postage isn’t free.

Your tax return

2021 Tax Return: Filing Online

To file online, you log in with your electronic id card, a token or via Itsme.

Itsme is a Belgian app that you can use to identify yourself with the tax office and other government services. You download the app from the AppStore or Google Play and you activate it once with your bank card or electronic identity card.

With Itsme, you can login to Tax-on-Web with a 5-digit code on your smartphone.

To log in with your electronic ID-card (the one with a chip), you need a smart card reader, and the PIN code you recorded when you received your id card. If you lost your PIN-code, the commune can give you another one with your puk code (that you can find on the document that came with the original pin code – if you don’t have that anymore, you will have to ask the commune to reset the pin code).

Setting up the software for the e-card reader may be the trickiest part. Keep in mind that you may have problems if you do not use one of the traditional browsers (Internet Explorer, Firefox or Chrome).

My identity card doesn’t have a chip

This is usually the case if you live abroad. You will have to apply for a token ; you can register with FEDICT (servicedesk@fedict.belgium.be) to prove your identity with your national number (on the back of your ID card or on your tax return) and the number of your ID card. You choose a username and a password and receive an email with a link to confirm.

Your ‘token’ arrives by mail about ten days later. It’s a card with 24 codes like SOLIPE or WAPERI. When you log on to Tax-on-web, or when you sign in, you will have to asked to identify yourself with e.g. code 13; just type WAPERI and you are in.

How does Tax-on-web work?

When you log in, you open your own Taxbox on Myminfin, and when you click on ‘remplir’ you find something that looks like an actual tax return (it is the document préparatoire that normally comes with your paper tax return.

You will see that when the tax authorities already have the information, the boxes will already be filled out. That is the case for the identity of your dependent children, the cadastral income of your house, your salary and the wage withholding tax or your titres services …

On each page you can click and get online explanation, you can add a comment or attach a PDF-file. The help files don’t offer much more information than the explanatory booklet that the tax authorities give you online.

Calculate the tax

Before you sign and finalise your tax return, you can calculate how much tax you will have to pay. It is a rough estimate because the calculation doesn’t take account of complicated issues like cross border workers, overseas income, etc. That calculation isn’t the tax bill; that will come later.

Don’t forget to sign

The tax return is not filed unless you sign with your PIN code (if you have an electronic id card) or with your access code. Spouses and partners who file a joint tax return must log on and sign separately with their PIN code or access code. As long as both spouses and partners have not signed, the return is not filed.

When you have both signed, you receive a confirmation of the date and time of filing. I suggest you print it or save a copy.

You can always check the summary of your tax return in your Taxbox. It isn’t a bad idea to save a copy as well. You don’t need to send a copy of the confirmation or the PDF-summary.

Once the tax return is filed, you can still correct your tax return online until 15 July. If you need to change anything after that date, you will have to contact your local tax office. You can call them or just send them a letter saying: “in code 1030-10, please replace 1,000 by 1,500”.

Your tax return :

2021 Tax Return: on Paper or Online?

Why file online?

  • What are the advantages of filing online?

    • first of all, you have more time to file, until 15 July.
    • it is more user-friendly than completing the paper form. You work on a traditional tax return where you see clearly what you are doing. If you file on paper, you have to make a draft first and then copy the codes and numbers on the form that will be scanned.
    • Tax-on-web also shows you the codes you completed last year.
    • The online form is pre-completed with the information that the tax authorities have received from your employer, the pensions office, banks, etc. You just must check that the information is the same as they have given you.
    • Tax-on-web checks that you haven’t omitted any required information. E.g. if you take a deduction for your mortgage, the program will remind you to name the bank. When you make a mistake, the form will point it out but not all mistakes are errors, and it can be frustrating when you can’t move on. 
    • There is a wizard to help you complete your tax return correctly for mortgages. The deduction for mortgage payments is probably the most complicated part of filing a tax return
    • You can save interim versions and continue another day, or from another computer.
    • You don’t need to file all the justification documents that you normally file with your return. You can scan them and attach them as a PDF file, or you can keep them at home until the taxman asks for them.
    • An online return cannot go missing in the mail and it is also processed more quickly, and you receive your tax bill sooner.

Are there any disadvantages?

You do all the work and all he needs to do is press the button to send you the bill. And are they not rushing out the tax bills while holding on to reimbursements? There is no evidence to that. True, it is easier for the taxman, but scanning paper tax returns has already sped up the process. The taxman still has to check the figures. And so should you when you get the bill.

Moreover, once you file online, you don’t receive a tax return anymore, and seeing the brown envelope on your mantelpiece is a useful reminder for us procrastinators.

Who cannot file online?

You cannot file online if you have recently separated and want to file separately.

Your Tax Return :

2021 Tax Return: When do I need to file?

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 forgot the deadline, you can file online until 15 July. Plan ahead; Tax-On-Web tends to get overloaded. Based on past experience, the tax office gives a forecast of the busy days.

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.

I am late, what now?

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 :

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