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Key dates and deadlines to remember

See also our Belgian taxation basic principles memorandum (part 1 and 2) for a wider and deeper view.

The tax year

  • The Belgian tax year runs from 1 January to 31 December. Where an individual is resident in Belgium for only part of a calendar year, his/her income in that period is treated as if it were income relating to a full calendar year. There is no prorated restriction of allowances or grossing up of income onto an annual basis.

Dates and deadlines to remember

  • The taxation occurs the year after the income year, so e.g. tax year 2006 reports to the income from 2005. When an individual is resident in Belgium for only part of a calendar year, the tax year is the same as the income year (special tax year 2005 reports to the income from 2005).
  • A tax return is sent by the tax authorities to be filled in by the tax payer, and must be sent back to the tax authorities by the latest at the date mentioned on the tax return, usually on June 30 of the tax year for Belgian residents (with a minimum of one month between the date the tax return was sent to the taxpayer and the date it has to be sent back to the tax authorities).
  • An assessment note is sent by the tax authorities at the latest on June 30 of the year following the tax year (with a minimum of 6 month after the date on which the tax return arrived at the tax authorities).
  • In the case of a special tax year, a tax return must be filed with the administration within 3 months following the departure/arrival in Belgium.
  • To obtain the application of the special tax regime for expatriates, the employer must submit a onetime request to the Directeur du Service Etranger in Brussels. This request must be submitted within six months following the month after the starting date of the Belgian assignment.
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