Filing deadlines resident income tax declaration assessment year 2024
It’s that time of the year again!
As a resident tax payer of Belgium, living and working in Belgium, you are obliged to file a resident income tax declaration towards the Belgian tax authorities.
In this tax declaration, you mention all personal information and income details so the Belgian tax authorities can correctly determine your final taxes.
The income tax declaration to be filed this year, relates to the income year 2023. Individuals who moved to Belgium and became resident of Belgium in the course of 2023 will thus need to file their first Belgian resident income tax declaration this year (in 2024).
We would like to provide you here below with an overview of the applicable deadlines to file your Belgian resident income tax declaration. Kindly note that there are different deadlines depending on the fact whether your tax declaration includes specific income and the means used to file the tax return. Contrary to the past, the filing deadline no longer depends on the person submitting the tax return so even if the return is being submitted by a tax advisor, the deadline remains the same.
Paper filing
If it’s the first time you need to file a tax declaration in Belgium, the Belgian tax authorities will send you in principle a paper tax return form through the normal postal services in the course of May 2024. You can recognize the letter by the big brown envelope.
If you do not receive this letter spontaneously from the tax authorities, it is your personal obligation to request one yourself at your local tax office. It is advisable to do so by the beginning of June 2024 to allow you sufficient time to file your tax declaration.
The paper resident tax declaration should reach the Belgian tax authorities by 30 June 2024 at the latest.
Electronic filing
Alternatively, it is possible to file your tax declaration electronically through Tax-on-Web (MyMinFin). When filing your tax declaration electronically, the due date for filing your tax declaration is set on 15 July 2024.
In order to do the filing online, you can easily log in with your e-ID by using the app “itsme”.
Special cases
Tax declaration with specific income
In case your tax declaration includes specific income and you file electronically, an extended due date is applicable, namely 16 October 2024.
The extended deadline is applicable in case you find yourself in one of the following situations:
- Your tax declaration contains independent income or foreign professional income;
- You declare for the 1st time in your tax declaration one or more of the following items:
- A foreign real estate property
- An alimony payment received from or paid to a person in a foreign country
- A loan concluded in a foreign country
- A juridical construction
- And/or the application of the special tax regime for inbound taxpayers or inbound researcher
If you find yourself in one of the above specific situations, but you do not file electronically (you file on paper), the paper filing due date of 30 June 2024 remains applicable.
Proposed simplified tax return
It often occurs that the Belgian tax authorities send you a proposed simplified tax return, based on the information they have at their disposal. In case you receive this simplified tax return, in principle, you no longer need to file a tax return.
However, you still need to check whether the proposed simplified tax return is correct and complete:
1) In case the proposed simplified tax return is correct and complete, no further action is required from your side. You do not need to do anything.
2) However, if the proposed simplified tax return is incorrect and/or incomplete, you will need to correct and/or complete it:
- Either online via MyMinFin: due date of 15th July 2024 is applicable;
- Either using the paper form (if you received the proposed return per posed): due date of 30 June 2024 is applicable.
Tax-On-Web has recently just been opened, so it is already possible to verify your proposed simplified tax return via Tax-On-Web!
Assistance please!
Feel free to send an e-mail to tax@propay.be if:
- You wish to receive more information on personal income taxes;
- You wish to organize a training on this topic for your staff
- You wish assistance with the preparation and filing of your resident income tax return
