Facts:

Belgian tax on taxable pay is mainly remitted to the tax authorities by the employer as wage withholding tax. The taxation itself occurs the year after the income year (e.g. tax year 2003 relates to the income from 2002) by way of a tax return to be completed by each taxpayer. The “tax bill” or “assessment notice” is finally sent to the taxpayer by the tax authorities at the latest on June 30 of the year following the tax year (so June 30, 2004 for income of 2002) with a tax due or a tax refund depending on the previously withheld tax.

News:

Didier Reynders, the Minister of Finance confirmed on November 29, 2001 the postponement of part of the personal tax reform. In his answer to a parliamentary question of Yves Leterme (parliamentary question n°9355) he admitted that the wage withholding tax scales would only be adjusted as from April 1, 2002.
As a result, the fiscal benefit of the tax reform for the first three months of 2002 will only be realised by the taxpayer late 2003 or early 2004 by way of a tax refund.