Glossary

Belgian Tax Authority

Which role do we play ? As an individual, small and medium-sized enterprise or large firm, you are liable to pay tax in Belgium. Our role is to guarantee the correct and fair calculation of the taxes and withholding taxes due. Which taxes and withholding taxes are we in charge of?

the income taxes (with respect to natural and legal persons, companies and non-residents)
the VAT
the withholding taxes:
- withholding tax on movable property.
- withholding tax on earned income.
the special taxes:
- tax on games of chance as regards the Region of
- Brussels Capital.
tax on automated recreation devices as regards the Region of Brussels Capital.

How do we proceed? We transpose the legislation to coherent administrative comments, which are in accordance with the legislation. We make it easier for you to fulfil your tax obligations: For individuals: The application Tax-on-web(link is external) allows to fill in the tax return online (personal income tax):

Filling in the greatest number of data in the tax return beforehand.
Assistance module for filling in the tax return.
Estimation of the tax amount that you may have to pay or that may be reimbursed to you.

The proposal for a simplified tax return(This hyperlink opens a new window) replaces, for about half of the persons liable to pay tax, the obligation to file a tax return. Help with filling in the tax return by telephone, in the offices and in the municipalities is provided (during the period over which the tax return should be filed) for persons liable to pay tax who have difficulty in filling in their return on their own. Fiscal documents (income records, tax assessment notices etc.) are made available through MyMinfin(link is external), the online tax file. As far as the self-employed persons and liberal professions, the enterprises and the professionals are concerned, the majority of actions can be taken using online applications:

Biztax(This hyperlink opens a new window) (corporate income tax, income tax on legal entities, income tax on non-resident companies)
Intervat(This hyperlink opens a new window) (VAT)
Roerende voorheffing via MyMinfin(This hyperlink opens a new window) (withholding tax on movable property)
Belcotax-on-web(This hyperlink opens a new window) (fiscal records) etc.