Taxing times 2016: Our guide to the Belgian income tax return (part 1)

Very soon now you will be receiving your tax return. Over the coming weeks we will answer all your questions about filling out that dreaded piece of paper.

While you are waiting

Hopefully, you have put all the documents you received in one envelope or box: your salary or pension statement for 2015, certificates of donations etc. You can find a list of the documents you may need, with examples, here.

It is always a good idea to start by looking at the tax bill for last year. The tax assessment (we call it the avertissement extrait de role/aanslagbiljet) is really the tax bill for your 2014 income. If you want to see a template of what it looks like, click here. If the bill was for several thousands of euros, you will probably have checked it. If, however, you saw that you will get some money back or that you will have to pay a few hundred euros, in two months’ time, you probably just put it on the pile of bills to be paid.

In any event, I would advise you check it to make sure that there are no mistakes. Have they copied your figures correctly? Does the result seem OK? If you want to do the calculations again, try the simulation on this website.

If you have questions, you can always call the local tax office and ask them to explain how they made their calculations.

What if there is a mistake in last year’s tax bill?

If you disagree with the tax bill, try to talk with someone at your local tax office first. The address, the telephone number and the email address can be found on page 2 of the tax bill. If it is a simple mistake, they are often prepared to correct it. If you cannot convince them, you have to appeal and file a réclamation or bezwaar.

How and where you do that is explained on page 2 of your tax bill. You have to send a letter to the regional directorate within six months of receiving the tax bill. That means the letter must arrive with the tax authorities within six months plus three working days from the date stated on the assessment.

The tax authorities say they accept an appeal by fax or by email, but for the moment, I suggest you stick to pen and paper, scan it and send it by email ánd by ordinary mail. Preferably send the letter by registered mail so that you can prove the date. If you have waited until the last day, you can always bring it to the tax office and ask for a stamp confirming the date of receipt on a copy of the letter. Do not forget that, for the taxman, close of business is 16.00. If you find the door closed, you can try and send it by fax; you never know, the taxman may accept it.

Do I need an accountant or a lawyer to file an appeal?

No, you can do it yourself. Make sure that you have the correct address and that you mention all the relevant references on the top of the letter, just under your address (your N.N. or national number and the N. Rép for numéro de répertoire). If in doubt, attach a copy of the tax bill.

Explain in detail why you do not agree. Maybe you forgot to mention a figure in the tax return, or the taxman himself overlooked a figure. Or all your expenses really are business expenses and not private entertainment. Or the taxman got it wrong, and a particular type of income is indeed not taxable.  The most common mistake is that the taxman forgets to give an exemption for overseas income. It is also advisable to ask for a meeting with the tax director. That may help you get your point across. Finally, do not forget to sign the letter with your spouse or partner if it also their tax bill.

And if I wait too long?

Six months seems like a long time, but they pass quickly. If you are too late, your request will be rejected, except in some cases. Sometimes the mistake is so obvious that it would be inequitable if the taxman did not amend the tax bill. The tax authorities are allowed to reopen the tax file up to three years later if there are miscalculations or glaring mistakes. Another reason for the taxman to reopen the file is when you have paid tax twice; in particular if you paid tax in Belgium as well as in another country.

In the second instalment, next Tuesday (24 May) we will take a closer look at that tax return.

Marc Quaghebeur is a lawyer and partner at De Broeck, Van Laere & Partners