Global

Details

  • Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 4/25/2013

Belgium - Corporate tax return deadlines for assessment year 2013 

April 25:   The deadlines for filing a Belgian corporate tax return for assessment year 2013 are:
  • 21 August 2013 for paper filing
  • 18 September 2013 for electronic filing

These deadlines apply for Belgian resident companies, non-resident companies, and non-profit legal entities having a financial year closing 31 December 2012.


The “BizTax application” for electronic filing will be available beginning 16 May 2013.

KPMG observation

According to informal communications with the tax authorities, collective extensions of the due date in principle will no longer be granted and that taxpayer-specific extensions may be granted only in situations involving a force majeure.


Read an April 2013 report [PDF 42 KB] prepared by the KPMG member firm in Belgium: Due date for filing corporate tax return for assessment year 2013




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1801 K Street NW
Washington, DC 20006.

 

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