Here follows a yearly time table for tax declaration (rechtspersonenbelasting) and payments.
Yearly Belgian tax declaration for organisations
| Period |
Name/Application
|
Description |
Procedure
|
| Before 31 March[1] |
Jaarlijkse taks op de vzw’s
|
Tax on corporate property (fixed assets, savings, and investments). Current accounts are excluded. |
Small paper form to be sent to the administration
|
| Before april
|
Tax certificates
|
Send any outgoing individual tax certificates[2]
|
Official document with unique type ID and registration
|
| Within 1 month after the General Assembly[3][4][5][6] |
BIZTAX
|
Income tax (for enterprises) |
Electronically via e-ID
|
| Automatically |
Roerende voorheffing
|
Tax on interest and dividends |
Proactively by the bank. Reported via the ledger.
|
Yearly Belgian tax declaration for individuals
| Period
|
Name/Application
|
Description
|
Procedure
|
| April-june
|
Tax-on-web
|
Inkomstenbelasting
|
Electronically via e-ID
|
- ↑ Including spontaneous and proactively payment if required
- ↑ Done by the Koning Boudewijnstichting
- ↑ Before the end of June; the period is usually extended by the administration till the end of September
- ↑ You better do it in July
- ↑ VSDC Review 196, Jun-Jul-Aug 2021, p. 11 - Wijziging aangiftetermijn rechtspersonenbelasting: 7 maanden
- ↑ You require to include the Jaarrekening as an attachment
