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Belgium Confirms CIT Filing Deadlines

by Ulrika Lomas, Tax-News.com, Brussels

21 May 2019


Belgium's tax authority has announced corporate tax return filing deadlines for the 2019 tax year, with a concession for those with a deadline prior to September 26, 2019.

For those entities with a deadline of September 26, 2019, or earlier, the deadline is September 26, 2019. Deadlines after September 26, 2019, will apply as normal.

The legal deadline for filing is the last day of the month following that of the statutory general meeting, without falling more than six months from the end of the financial year.

If the filing deadline falls on a Saturday, Sunday, or bank holiday, the deadline is the next working day.

When the filing deadline falls on December 31, 2019, a complementary period up to and including January 15, 2020, is automatically granted.

These same deadlines apply to those filing paper returns due to an exemption granted from the requirement to file electronically.

TAGS: tax | Belgium | tax authority

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