Tax declaration

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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

References[edit]

  1. Including spontaneous and proactively payment if required
  2. Done by the Koning Boudewijnstichting
  3. Before the end of June; the period is usually extended by the administration till the end of September
  4. You better do it in July
  5. VSDC Review 196, Jun-Jul-Aug 2021, p. 11 - Wijziging aangiftetermijn rechtspersonenbelasting: 7 maanden
  6. You require to include the Jaarrekening as an attachment

See also[edit]