Extension of filing deadline for wage withholding tax returns for IY 2023

The deadline for filing monthly wage withholding tax returns (Form 274) for income year (IY) 2023 via FinProf has been extended to 16:00 CEST on 27 September 2024.

This extension offers taxpayers additional time to ensure the accuracy and completeness of their wage withholding tax returns for IY 2023, in particular regarding any wage withholding tax exemptions (e.g., for research and development, night work, shift work, continuous work, or overtime), as these are heavily scrutinised by the Belgian tax authorities.

If further assistance or advice regarding the application of wage withholding tax incentives is required, please contact the Deloitte Belgium team using the details below.