Tax return deadline for income year 2013 (assessment year 2014) – Corporates, legal / non-resident entities


The Belgian tax authority has communicated the deadlines for the different tax returns assessment year 2014 for corporates, legal entities and non-resident entities. An overview of these deadlines can be found below.
For tax residents and non-residents with an accounting year ending on 31 December 2013:

  • Corporate income tax return Belgian tax residents              30 September 2014
  • Income tax return for legal entities                                          30 September 2014
  • Non-resident entities income tax return                                30 September 2014

The BizTax application for assessment year 2014 will be available as from 27 May 2014.

Note that, as from assessment year 2014, it is no longer possible for resident companies to file a paper corporate income tax return. All tax returns need to be filed electronically via Biztax. As from assessment year 2015, this will also apply for non-resident income tax returns and income tax returns of legal entities.

For the tax return deadlines for private individuals click here.