Income Taxes - Taxpayers

This table gives, by tax year, an overview of the number of returns expected for each type of income tax: personal tax, corporation tax, corporation tax, non-resident tax - corporations and non-resident tax - natural persons. Since the final date for filing the return may vary, we return the situation to 30 June of the year following that of the tax year because it then reflects the final situation. For the current tax year, we present the interim situation as at 31 December. We will update these figures later to give the final situation. From the 2021 tax year onwards, we therefore present the interim situation as at 31 December and the final situation as at 30 June of the year following that of the 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; miscellaneous taxes. The Administration Particuliers now handles the files of non-residents - natural persons who are not subject to VAT. In this table, the term ‘taxpayer’ means: with regard to personal and non-resident tax - natural persons: the person(s) who together completes a declaration (and not the individual natural person) and whose declaration is expected by the date indicated in the title of the table; with regard to corporation tax, corporation tax and non-resident corporation tax: the number of reports that a sole proprietorship has to file (not the number of sole proprietorships) and that are expected by the date indicated in the title of the table. This can be a "normal" tax year, but also a "special" tax year (not a full year return). The 2017 to 2020 figures of the Administration Particuliers relating to taxpayers for corporate tax, corporate tax, non-resident tax - corporations and non-resident tax - natural persons concern files that have been processed by the Eupen Multipurpose Centre. The figures relating to taxpayers for the tax of non-residents - companies included in the Administration Grandes Entreprises concern companies that meet the criterion "sector of specific activities" (in particular banks and insurance). On the other hand, the Administration Grandes Entreprises does not deal with declarations for personal income tax or for the tax of non-residents - natural persons. With regard to tax returns for non-residents (INR) - natural persons, the considerable increase in the number of taxable persons for the 2020 tax year is the consequence of the introduction of the new application "INR Entity". Before the 2020 tax year, taxpayers had to take the initiative to register as a non-resident taxpayer - natural persons. Since the 2020 tax year, the General Administration of Taxation has created the INR entity on the basis of the information at its disposal. Legend: 0 = zero value.