When must I file my tax return?
In principle, you must file your taxes by 3 December at the latest, whether you are using the paper form or Tax-on-web. You will always have at least one month to file your tax return from the moment you receive the form. These dates also apply if you appoint an agent to file your taxes on your behalf.
This is my first time collecting Belgian income; what do I do?
Online registration with FPS Finances is compulsory for non-residents who are collecting Belgian-sourced income for the first time. After registering you will receive a paper tax return form. Starting in the 2020 assessment year, non-residents must register before 1 July of the assessment year. Have you not registered yet? We recommend doing so as soon as possible. If you already benefit from the special tax regime for foreign executives, you are not required to register. In this case you will receive a tax return form automatically.
I have not received my tax return form
If you are a non-resident and still have not received a tax return form by the middle of November, it is advisable to contact FPS Finances. If you fail to file your tax return or file too late, you may be required to pay a fine or higher taxes.
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.