Non-Resident Tax - Corporations - Filing Management

This table provides an overview, by tax year, of the filing and processing of non-resident corporation tax returns. Since the final date for filing the return may vary, we usually repeat the situation on 30 June of the year following that of the tax year because it should reflect the final situation. However, in recent years, we have noted that the management of declarations extends beyond that date. This is why we now give the final situation as at 31 December of the year following that of the tax year (e.g. for the 2022 tax year, 2021 income: final situation as at 31 December 2023). We will subsequently update the figures for the current tax year for which we present the interim situation as at 31 December. Since the 2014 tax year, companies have been obliged to submit their return using the Biztax application. They can submit a paper declaration only if they do not have sufficient technical means (computer and internet). In this case, they must apply to the tax office for an exemption. They must renew this application every year. The number of declarations expected also includes: declarations which, after investigation, do not have to be lodged (and which are therefore closed administratively); taxpayers who are not taxable in Belgium but who are required to file a nil return. In these two categories, we find a large number of non-filing taxpayers. Audits in the Management teams begin as soon as the declarations are received and continue mainly during the following year. If the declaration is correct, it will be enlisted on the basis of the declared income. If the declaration is not correct, it will be subject to: a correction (if the correction is to the taxpayer's disadvantage) or a relief (if the correction is to the taxpayer's advantage). Following the coronavirus crisis in 2020, the General Tax Administration was forced to temporarily suspend contact with taxpayers. As a result, it has fallen behind in the treatment of non-applicants (which includes sending reminder letters followed by ex officio taxation or classification), both for the 2019 tax year and for the 2020 tax year. The General Administration of Taxation is a target group-oriented organisation made up of three administrations: the Individual Administration; the Administration for Small and Medium-sized Enterprises; the Administration of Large Enterprises. There are a few exceptions: Until 30 June 2020, the Public Administration also had the Eupen Multipurpose Centre, which dealt with all cases in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was abolished on 1 July 2020. The files are now processed by the P Liège and PME Liège centres according to the nature of the taxpayers concerned. The Small and Medium-sized Enterprises Administration also includes: the Brussels 4 control centre, which handles Members’ files; the Centre Étranger which, until 30 June 2020, dealt with all the files of non-residents (natural persons and companies). On July 1, 2020, the name "Centre Étranger" was changed to "Centre PME Matières Spécifiques". This centre is responsible for: withholding tax and withholding tax for all taxpayers and for all non-residents; tax on non-residents; VAT for non-residents who are subject to VAT; taxes treated as income taxes;