Belgium's Federal Public Service (SPF) Finance has issued a release on the deadline for the submission of individual income tax returns in 2023 in respect of the 2022 income year. The release notes that from 2023, a longer period is granted for "complex" returns where certain types of income are included in the return, including profits, executive compensation, remuneration of assisting spouses, or foreign professional income. It is no longer taken into account whether or not a return is submitted by an agent (chartered accountant or tax advisor), although taxpayers may request extensions for serious reasons and force majeure.
Considering the new approach, general returns are due by 30 June 2023 if filing paper returns, and due by 15 July 2023 if filing electronically via MyMinFin (Tax-on-web). Complex returns are also due by 30 June 2023 if filing paper returns, but the deadline is extended to 18 October 2023 if filing electronically via MyMinFin (Tax-on-web). Lastly, for taxpayers who are taxed on a flat-rate tax basis, returns are due by 15 January 2024 at the latest.