background image
14.3. Calendar of Important Compliance Events

Tax Year

The tax year normally follows the calendar year, but alternative tax years are possible.

Tax Return Filing

The deadline for filing corporate tax returns for resident companies as well as non-residents with a permanent establishment in, or deriving income from Belgium, is six months from the end of the tax period, i.e., 30 June of the following year if the accounting period ends on 31 December.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Belgium extended the deadline for the filing of the corporate tax returns for the fiscal years ending from 31 December 2021 up to 28 February 2022 until 17 October 2022. Further, for the subsequent fiscal year ends, the schedule of corporate tax return deadlines is published. The deadline applies to both resident and non-resident taxpayers.

Tax Payments

Payment of tax must be made quarterly in the form of estimated advance payments. A corporate income tax surcharge is levied at the specified rate in case of non-payment or late payment of advance tax or when advance tax payments do not cover the final tax assessment for the year. A credit against the surcharge amount is provided for timely advance tax payments.

The final settlement must be made within two months from the date of receipt of the tax bill. An extension of the payment deadline may be requested. A refund of overpaid tax (with interest compensation) is available.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Belgium has provided tax relief measures to the taxpayers including that taxpayers experiencing difficulties for payment of outstanding “COVID-19 tax debts” since 1 January 2020 can opt for flexible instalment payment plans without the imposition of interest and penalties. The plan provides for instalment payments to be made over a maximum of 24 months, with a possible extension of up to 36 months in exceptional cases. Large companies may make such payments in up to 50 months, subject to approval by the tax authorities. Taxpayers can lodge their requests online via MyMinfin.be.

Availability of E-Filing

The tax returns must be filed electronically through the website of the tax administration 'Biztax’.