Tax declaration
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Here follows a yearly time table for tax declaration (rechtspersonenbelasting) and payments.
| 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. |
| Period | Name/Application | Description | Procedure |
|---|---|---|---|
| April-june | Tax-on-web | Inkomstenbelasting | Electronically via e-ID |
References[edit]
- ↑ 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