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Individual income tax return filing deadline for 2023 tax year announced

Global Employer Services | Reward & Mobility Alert

Belgium’s FPS Finance (Dutch | French) has announced 15 July 2023 as the individual income tax return filing deadline for the income year 2022 (tax year 2023) for all resident tax returns filed online, other than those covering “complex” income.

In contrast to previous years, the deadline will no longer depend on whether the taxpayer files the tax return personally or via a mandate holder.

For mandate holders, the earlier deadline and the narrow interpretation of what constitutes a complex return will have a major impact on their ability to compile and submit the majority of their clients’ tax returns by the deadline. Equally, taxpayers will need to provide the relevant data to their mandate holder earlier than in previous years.

The filing deadlines for tax year 2023 are as follows:

Standard filing deadline

  • Filing on paper: 30 June 2023
  • Filing electronically via the MyMinfin portal (“Tax-on-Web”): 15 July 2023

Extended filing deadline for complex tax returns 

Filing electronically via Tax-on-Web: 18 October 2023Taxpayers with a tax return which is deemed to be complex will receive an automatic extension of the filing deadline until 18 October 2023 when filing via Tax-on-Web.

The definition of complex is limited, and is restricted to the specific income categories below:

  • Profit and/or income of liberal professions (“baten”/”profits”);
  • Director’s fees;
  • Remuneration of coworking spouses (or legal cohabitants); and
  • Foreign professional income.

Taxpayers who receive a simplified, partially completed tax return may wish to request an extension prior to 15 July 2023 if they wish to benefit from the extended deadline for a complex tax return.