Forms 281.10 & lists 325.10: due date = 31 March 2008
Context
As you know, the Belgian employer has an obligation to report the employees' taxable salaries to the tax authorities on individual salary slips (form 281.10 for employees and 281.20 for key executives) and summary statements (list 325.10 or list 325.20 respectively). Detailed instructions according to which the forms must be completed and filed are published each year as the "Notice to Employers" (Avis aux Employeurs - Bericht aan de Werkgevers).
News
Parts of the "Notice to Employers" have just been published on the tax authorities' web site (but must still be published in the Official Gazette). Salary slips and summary statements are due by 31 March 2008 (except form 281.50 and statement 325.50 that are due by 30 June 2008).
In addition, the new models of salary slips to be used for remunerations paid during income year 2007 are also available on the tax authorities' web site:
