People living in Belgium can file their tax returns online from Wednesday. This year, several system changes have been made to further simplify the process.
The period that is much-dreaded by many citizens in Belgium starts on Wednesday 24 April, as the online portal for tax returns, Tax-on-Web on the MyMinFin website, has opened. In principle, every taxpayer must complete their tax return annually, but the process depends on their tax situation. Ahead of the opening of the portal, Finance Minister Vincent Van Peteghem recognised that the process remains complex for many taxpayers.
"I saw four years ago that work needed to be done to make the declaration easier because no one has a big smile on their face when filing their taxes," he said. "But I have always tried to find a solution to reduce the stress involved every year." The Federal Government has since worked to modernise and simplify the digital environment to ensure more support is given to people who need it.
Before filing your 2024 tax return, find out about deadlines, how to file your taxes and changes to the process below.
Simplified process?
Almost four million people in Belgium receive a simplified declaration each year, sent to taxpayers whose financial situation is stable, and whose tax data are known to the Ministry of Finance. These are people who are employed, or receive a pension, unemployment benefits, or sickness or disability benefits and have no other income.
This form is already available online in MyMinfin or will be sent to people in paper versions in the notorious brown envelopes throughout the month of May. Here, taxpayers will find a simulation of the calculation of their taxes based on the known tax data, as well as the amount to be paid or refunded.
"Those who have received a proposal of simplified declaration in principle no longer have to file a tax return. People must check carefully if the data is complete and correct. If this is the case, they don't have to do anything," said Wouter De Ryck, Administrator General of Taxation at the Ministry of Finance. People who do need to make changes can do so until 30 June when receiving a paper version and until 15 July when filing their taxes online.
Credit: Belga / Hatim Kaghat
The commissioner.brussels Expat Welcome Desk stressed that some people may not receive the brown envelope. "Few people know that the first time they always receive it by post, but if they choose to do it online they will not receive the paper version the following year as the authorities presume that the taxpayer will do it online again," Amélie Bovy, the desk's senior legal adviser, told The Brussels Times.
Additionally, taxpayers who have activated their eBox (before the beginning of March 2024) will also not receive a paper version. Those who wish to receive their simplified declaration proposal by post should simply deactivate the account.
People with specific incomes – self-employed people or those with foreign incomes – have until 16 October to file their taxes. The deadlines are the same for people who file their tax returns with an accountant.
Taxpayers can also ask for help from an employee at the Finance Ministry when filling out the forms. "Call the number on the tax letter envelope as soon as you receive it," said De Ryck. "You can then make an appointment to get help to fill out their forms." Additionally, around 400 municipalities are offering sessions to help taxpayers do so.
Changes from this year
From this year, people can request an extension of the term to file their taxes online if they have a valid reason. Those who are normally obliged to do so by 15 July can request this on Tax-on-Web. They should include the necessary documentation and, if accepted, will be notified that they have until 16 October.
Another change affects people who divorced during this fiscal year: they can now file their tax returns separately. Previously, the income of those divorced in the past year remained jointly taxed, meaning they had to file their returns together, but for some divorced couples, this is difficult. Ex-partners can now choose to file separate declarations and the Finance Ministry will then combine the data.
Another major change this year is the inclusion of childcare costs in the simplified (pre-completed) form. People living in Belgium receive a 45% tax credit on their childcare expenses (up to €14.40 per child per day). From this fiscal year, childcare organisations are obliged to share this with the Finance Ministry. Citizens are still advised to check whether the costs already filled in correspond with the data they have.
A section has also been added so employees can include information about the so-called "purchasing power premium". This bonus, capped at €750, was given by Belgium-based companies that made high profits in the previous year from June 2023 to protect workers against the cost of living crisis.
Additionally, voluntary overtime can be included, exempt from social security contributions, withholding tax and personal income tax. In other words, gross is net.
People whose income comes from the sharing economy (such as second-hand sites) or from association work will this year also receive a simplified declaration.
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Another major change is the stricter rules on copyright, which means the favourable tax regime for copyright only applies to literary or artistic works. People working in IT will now be excluded.
In terms of the abolishment of the expatriate tax regime, expected to affect some 27,000 people, this will not come into force until the assessment year 2025 (income year 2024). From next year, expats classified as Belgian residents will have to file a personal income tax return. "The administration will automatically close the expat tax system, meaning expats themselves do not have to do anything themselves," the Finance Ministry's spokesperson said.
From 2025, the layout of the tax return will change. A new, online declaration form is now being created to make the system more user-friendly and ensure taxpayers do not miss out on tax benefits and file taxes correctly.
"We have already managed to make the process much easier for taxpayers," Van Peteghem said. "However, it is clear that a government agreement is needed to push through a real fiscal reform making the fiscal system easier for all people, making it more transparent, minimise the gap between couples and single people and help support the hardest worker."
