Context

The excess of the final income tax due by self-employed taxpayers and remunerated company directors over tax prepayments paid during the year of income and withhholding taxes levied at source results in the assessment of a tax surcharge. To avoid any tax surcharge such taxpayers must determine the appropriate amount of tax prepayments to be paid during the income year. The due dates for the prepayments are the following:

10 April of the income year
10 July of the income year
10 October of the income year
20 December of the income year

Although married taxpayers and legal cohabitants will continue to file their annual income tax return jointly with their spouse, for income years starting from income year 2004, they will be taxed separately on all sources of income (income from real estate, dividends, interests, professional income, …). Also, any tax surcharge resulting from insufficient tax prepayments will be calculated separately for each spouse, i.e. any tax increase will be calculated on the basis of the professional income and the tax prepayments made by each spouse separately. Many taxpayers and legal cohabitants omitted to specify on whose behalf tax prepayments for the first and second quarters have been made.

News

The due date for notifying the Belgian tax authorities (Service des Versement anticipés / Dienst Voorafbetalingen) for which spouse the tax prepayments for the first and second quarters have been made is 29 October 2004.