Filing of the corporate income tax return

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Please note that the Belgian tax authorities have recently issued a short publication on their website concerning the filing deadlines for the tax returns for tax year 2014 (i.e., financial years ending between 31 December 2013 and 30 December 2014, both dates inclusive) with regard to corporate income taxation, non-resident corporate taxation and legal persons taxation.

In this framework, the tax authorities remind that the law stipulates that the ultimate legal deadline for filing the tax return is at least one month after the date on which the annual accounts were approved by the general meeting of shareholders, without the deadline exceeding six months after the closure of the financial year.

The tax authorities have issued the following guidelines in this respect:

  • If, based upon the above general rule, the date of the ultimate legal deadline for filing the tax return is before or on 30 September 2014, the tax payer automatically disposes of a time frame ending on 30 September 2014 to file his tax return.
  • If, based upon the above general rule, the date of the ultimate legal deadline for filing the tax return is after 30 September 2014, the tax return needs to be filed at the latest on the date of the legal deadline. If this deadline is on 31 December 2014, there will be an automatic extension of the deadline up until and including 15 January 2015.

To illustrate these guidelines, the tax authorities have given the following examples:

End of Financial Year Month in which the General Shareholders' Meeting is held Ultimate Filing Date
31 December 2013 April 2014 30 September 2014
28 February 2014 August 2014 30 September 2014
31 May 2014 October 2014 1 December 2014
(30/11 being a Sunday)
30 June 2014 November 2014 15 January 2015
(ultimate legal date: 31/12/2014)
15 November 2014 February 2015 31 March 2015

The above filing deadlines (i.e., 30 September 2014 or one month following the general shareholders meeting) are ultimate filing dates regardless of whether the tax return is to be filed on paper (only for non-resident corporate taxpayers) or electronically. The above guidelines repeat the fact that the tax authorities will no longer grant an extension unless in case of force majeur which is to be interpreted in its strictest sense, whereby the burden of proof lies with the taxpayer. Therefore it is to be expected that the tax authorities will only grant an extension of the deadline in exceptional cases.

As a reminder, we would like to note that, as of tax year 2014, all resident corporate income tax returns must (mandatorily) be filed electronically via BizTax. Paper filing is not permitted anymore.

Do not hesitate to get in touch with the contact persons listed here of with your regular contact at EY Tax Consultants for assistance if you wish more information on this alert.