Personal income tax return deadlines

The FPS Finance recently announced the filing deadlines for personal income tax relating to income earned in 2022 (tax year 2023). For authorised representatives, however, the deadlines have changed considerably with the introduction of a filing date that differs depending on whether the return is complex or non-complex.

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

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

• Paper return, with or without an authorised representative: 30 June 2023
• Simplified return proposal, with or without an authorised representative: 15 July 2023
• Electronic "non-complex" return, with or without an authorised representative: 15 July 2023
• Electronic "complex" return, with an authorised representative only: 18 October 2023

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