The Belgian tax year runs from 1 January to 31 December. Taxation occurs the year after the income year (e.g. income year 2019, tax year 2020).
A tax return is sent during the tax year by the tax authorities to be filled in by the taxpayer. An assessment note is sent by the tax authorities within six months following the tax year. Any tax due must be paid to the tax authorities within two months following the sending of the assessment notice.
Spouses and legal cohabitants must file a joined tax return even though their income is taxed separately.
There is a compulsory income tax withholding from salaries (also for directors, now called 'key men').
Professional WHT is due under the following circumstances:
Last Reviewed - 01 July 2019