Personal income tax
Run through the checklist below
I. – Do you have dependent children or other family members?
To be a dependent for previous income year, a child must in principle be part of the family on 1 January of the current income year. However, there are exceptions to this, such as when the child is temporarily away from the family for health reasons or studies.
II. – Does one of your family members have a severe disability?
Send us the "Certificate of recognition of disability".
III. – Have you bought, sold or inherited a property or land during the previous income year?
Notify us.
Anyone who acquires, inherits or sells a property abroad is obliged to spontaneously notify the tax authorities within four months.
More info can be found at :
or at
IV. – Did you repay unemployment benefits or sickness benefits last year?
If you have reimbursed unemployment benefits or sickness benefits, these must be manually added to your tax return. Please inform us.
V. – Did you make donations last year with entitlement to tax deductions?
Donations are sometimes listed, but not always. Provide us with all tax certificates.
VI. – Did you receive dividends on shares?
Paid or received maintenance payments should be added by ourselves. Please inform us.
VII. – Did you receive dividends on shares?
A first tranche of dividends is free of withholding tax. Only dividends from shares qual-ify for this exemption, both Belgian and foreign. The exemption means that you will be able to reclaim this withholding tax via your tax return. Do you qualify for this? Then provide us with the payment receipts for the withholding tax deducted during the previous income year.
VIII. – Did you incur childcare expenses?
Childcare costs should have been entered in advance, but this was not the case for everyone last year. So it remains appropriate to inform us properly.
IX. – Do you have an ordinary or mortgage loan, debt balance insurance or do you engage in long-term savings?
These are sometimes mentioned, sometimes not. Do not forget to send us the tax certificates.
X. – Did you have a child last year, are you divorced or married?
Actually, the tax authorities only recognise two categories of taxpayers: married couples or legal-ly cohabiting couples on the one hand and single people on the other. Of course, in real life there is much more variation. And that does not always make the tax return easier. Moreover, a family situation can change at any time: the birth of a child, a divorce, the death of a partner, etc.
XI. – Are you investing in crypto currencies?
Then be sure to do the Crypto Tax
https://www.tax-innovation.be/crypto-tax-scan/
XII. – Do you hold a foreign bank and/or securities account?
You must report the opening and closing of your foreign accounts to the National Bank of Belgium.
You will find more information at
IMPORTANT NOTICE:
With regard to the assignment entrusted to us, You undertake scrupulously to cooperate and to provide all documents, data and information necessary for the performance of our assignment accurately and in time (= at least one month before the expiry of the TAX-ON-WEB deadline). You also undertake to confirm in writing that the documents, information and explanations provided are accurate and complete, if we ask You to do so; to check that the documents and statements made to You by us as a professional correspond to Your expectations and to the information provided to Us, and if this is not the case, to notify Us immediately; if You do not do so, we as professionals are exempt from liability for non-compliance with the deadlines imposed by the laws, regulations and agreements for carrying out the tax, social or other formalities that would fall under our remit.