Checklist: What documents do you need to fill in a Belgian income tax return?

Hopefully, you have put all the documents you received in one envelope or box: your salary or pension statement for 2022, certificates of donations to charities etc.

So, which documents and certificates do you need to prepare your income tax return?

Earnings

• salary statement;
• holiday pay statement (if not paid by your employer);
• unemployment benefit statement;
• illness or occupational injury benefit statement;
• pension statement;
• all documents evidencing tax deductible expenses relating to your job;
• for self-employed: certificates confirming social security paid, private pension (VAPZ/PLCI) contributions, reimbursement of professional loans;
• your personal contribution to the mutuelle/ziekenfonds;
• if you have real property, the annual bill(s) for the property tax (précompte immobilier/onroerende voorheffing);
• if you have an overseas property, the letter of the tax authorities determining the cadastral revenue;
• if your tenant is a company or a professional: a summary of the rent received and the identity of the tenant(s);
• if you have taken out a new mortgage: the certificate delivered by the bank with details of the mortgage;
• mortgage payment certificate(s);
• mortgage insurance premium certificate;

If you have income from savings and investments:

• bank statements showing interest and dividends received;

Certificates justifying deductible expenses:

• premium(s) paid for ordinary life insurance by way of long-term saving;
• contributions paid for pension saving;
• titres-service /dienstencheques;
• payments for childcare;
• premiums for legal expenses insurance ;
• personal contribution to public transport season ticket;
• tax-deductible gifts;

Other documents:

• proof of maintenance paid (+ identity of the beneficiary);
• summary of maintenance received (+ identity of the payer);
• certificates relating to energy saving expenses and expenses (with invoices and proof of payment);
• certificate of co-parenting arrangement;
• advance tax payments;
• self-employed : income, social security paid in 2021 and list of expenses.

Other useful information:

• changes in the family situation (marriage, divorce…);
• name and date of birth of dependent children;
• identity of other dependents;

It is also a good idea to start with last year’s tax bill to see which codes you used then.

More from our 2023 income tax guide

1. When do I need to file my Belgian income tax return?
2. Online or on paper?
3. Filing online
4. Understanding the paper tax return
5. Checklist: What documents do you need?
6. The return in detail
7. Belgian income tax: There's nowhere to hide
8. A guide to cross-border taxation
9. Belgian income tax returns for families
10. Help! Where to get assistance with your tax return
11. Understanding your Belgian income tax bill
12. How do I appeal?

• This guide was written by Marc Quaghebeur, an international tax lawyer at Cabinet DAVID. It is a general introduction based on current understanding of the law. It is not to be taken as a suitable alternative for individual advice. If you have a question, you can contact him by clicking on his name.