Deadlines for personal income tax returns

The FPS Finance has recently announced the deadlines for personal income tax returns for the year 2022 (tax year 2023). However, for agents, the deadlines have changed considerably with the introduction of a declaration date that differs depending on whether the declaration is complex or not.

The first step is to define what a complex return is. According to the FPS, a return is considered complex when it contains one or more of the following incomes: profits and/or earnings, remuneration of company directors, remuneration of assisting spouses (legal cohabitants), or foreign professional income.

For the tax year 2022 - tax year 2023, the new reporting deadlines are therefore as follows:

• Paper return, with or without proxy: 30 June 2023
• Simplified declaration proposal, with or without proxy: 15 July 2023
• Non-complex" electronic declaration, with or without proxy: 15 July 2023
• Complex" electronic declaration, with proxy only: 18 October 2023

It is still possible to obtain an extension of the deadline only for complex electronic declarations. For non-complex electronic returns, the deadline remains 15 July.