Disclaimer. The English translations provided herein are generated by artificial intelligence from Dutch and French content. While every effort has been made to ensure accuracy, we cannot guarantee that the translations will be error-free. The translated content is for readability purposes only and should not be considered as legal advice. For accurate information, employers and HR professionals are advised to consult the original versions in Dutch or French, or to consult your Securex Legal Advisor.
Tax-on-web and Tax-on-web Mandatary
In the digital age, the majority of citizens choose to access and fill in their tax returns digitally through Tax-on-web.
Those who still opt for a paper declaration, however, will soon receive it.
Are you a mandatary, such as a bookkeeper or accountant? If so, you can submit your clients' returns via Tax-on-web Mandatary.
What are the filing deadlines?
Since 2023, the filing deadlines for personal income tax have changed substantially.
For example, the difference between the filing deadlines for citizens and mandate holders disappeared and was replaced by a new distinction between ‘simple’ and ‘complex’ returns.
Filing deadlines for a simple return
The new filing deadlines for a simple declaration are:
- Paper return: 30 June 2024
- Electronic declaration: 15 July 2024
Inserting terms for a complex return
A complex return is a return involving profits or gains, remuneration to company directors, remuneration to assisting spouses or foreign professional income.
The new filing deadlines for a complex return are:
- Paper return: 30 June 2024
- Electronic declaration: 16 October 2024
Declaration by a mandatary
As mentioned, the above submission deadlines for citizens and mandataries are the same since 2023.
When mandataries, however, file their clients' returns no later than 31 August 2024, those clients (depending on their situation) will enjoy one of the following benefits:
- They receive faster refunds of their taxes from the tax authorities
- Or they may pay their taxes at a later date
More simplified returns than ever
The FPS Finance has been striving to simplify tax returns for years. This year is no different. In fact, in 2024, the government will continue to push for this by:
- A further increase in the number simplified returns to four million copies
- An revamped tax-on-web that is more user-friendly and simpler with a new interface
- Continuing to offer physical assistance in municipalities as long as not everyone can handle digital applications
Discover what is changing in your tax return this year
The model personal income tax return form for the assessment year 2024 (income 2023) already appeared in the Belgian Official Gazette in March. We have summarised the most important changes compared to last year for you.
Read more about the novelties in our news release
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