Belgium Confirms October Tax Deadline For Non-Residents

By Editorial 06 September, 2013

The Belgian Finance Ministry has issued a reminder to non-resident taxpayers, explaining that they are required to submit a 2013 income tax declaration in October, for taxable income either produced or received in Belgium in the 2013 tax year.

Non-resident taxpayers will be able to file their income tax returns online from September 5, via the Finance Ministry's Tax-on-web Internet portal. The deadline for online filing is October 16, 2013. The deadline for submitting paper declarations is October 2. Taxpayers may request a postponement, however, citing exceptional circumstances preventing them from submitting their tax returns on time.

If the tax return is not submitted, or submitted belatedly, the Belgian Tax Administration may make an ex officio assessment of the amount of taxable income, based on the data that it has at its disposal. The onus of proof of the correctness of the taxable income is then in the hands of the person liable to tax.

If non-resident taxpayers fail to submit a tax return, or submit their return belatedly, or their return has changed in such a way that the tax actually due exceeds the declared income, the assessment can be validly made within three years at the latest, as from January 1 of the tax year. Moreover, a tax increase may be applied.

Where tax returns have been filed on time, the Administration has until June 30 of the year following the tax year to make the assessment and provide the tax assessment notice. However, this period may not be less than six months as from receipt of the tax return.

Belgium launched its 2013 income tax campaign back in May. At the time, the Finance Ministry extolled the virtues of filing online via Tax-on-web. Furthermore, the Ministry warned that failure to submit a declaration or payment on time may result in a number of sanctions being imposed. These include administrative fines of between EUR50 (USD65.6) and EUR1,250, and a tax increase of between 10 percent and 200 percent on unreported income, for undeclared income in excess of EUR2,500.

Tags: Compliance | Finance | Tax | Tax Compliance | Belgium | Tax Avoidance | Individual Income Tax | Expats | Tax |


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