In May, the Belgian tax authorities send out tax returns in brown envelopes to taxpayers who complete their taxes on paper. Depending on your situation, you may have some questions on how to fill out this form correctly. What is in the envelope and can I do it online? How to fill in the boxes? Which documents do I need to fill out my tax return? What should I do if I made a mistake? The Expat Welcome Desk has the lowdown.
Currently, tax returns are sent in a paper format (brown envelope) or in electronic format (Tax-on-Web) to all persons who are listed in the national register since 1 January 2025.
The paper tax return comes with various documents:
In the first 6 boxes, enter the right code:
There are 10 boxes in which to enter the amount corresponding to the code. Attention! Your amount must be aligned to the right, with the last two boxes used for eurocents. If you want to enter a rounded amount (without eurocents), enter ‘00’ in the last two boxes. For example, to enter an amount of 32,132.13 euros:
To fill in your tax return, you must gather any documents that may entitle you to tax reductions: form 281.10 (to be obtained from your employer, which specifies salaries and allowances paid), proof of childcare expenses, proof of mortgage payments, pension savings, donations to recognised institutions (gifts and bequests), service vouchers, energy-saving expenses, alimony payments, etc.
You can still file your tax return electronically through MyMinFin (Tax-on-web) until 15 July 2025. You need your electronic identity card and a card reader for this, or the itsme® application, or a digital key.
If your country of origin has an authentication system recognised at the European level (Electronic Identification And Trust Services - eIDAS), you can also log in to MyMinFin using your national identity card.
If you are unable to register using the methods explained above, you can use ForReg (Foreign Registration). This application enables the FPS Finance to grant people access to its applications without a Belgian authentication method (eID, itsme and TOTP) or eIDAS. ForReg offers an alternative validation procedure, so you no longer need to physically travel to Belgium.
You no longer need to request a paper tax form in that case.
If you still wish to file a paper tax return, you must request a form from your Centre for private individuals.
Attention! If you have received a proposed simplified return (in your eBox or by post by the end of May 2025), you will not receive a paper tax return. The proposed simplified return includes a calculation of your taxes based on the tax data available to the FPS Finance. It also specifies the amount due or the amount of your tax refund. If you have received a proposed simplified return, in principle, you do not need to file a tax return unless the proposed return is incorrect, in which case you must correct it (the following deadlines apply depending on your situation: 30 June / 15 July / 16 October).
Yes. Anyone who has to file a tax return can have an authorised representative (accountant, chartered accountant, tax adviser, etc.) do this on their behalf. This person must have a company number.
First of all, you and your authorised representative must create a mandatein the secure ‘Mandates’ application. Your authorised representative will then file your return and submit it through MyMinfin (Tax-on-Web). Your authorised representative has until 15 July 2025 to do this. However, if you have specific income (i.e., income from self-employed activities or foreign professional income), the deadline is 16 October 2025.
Once you have filed your paper tax return, you cannot amend it yourself. Please contact your Centre for private individuals as soon as possible to have any errors corrected.
If you have filed your tax return through MyMinfin or through the intermediary of an employee of the FPS Finance or an accountant, you can amend your return yourself online in MyMinfin (Tax-on-web) until 15 July 2025 (once only).
If you do not file your tax return by the deadline specified on your tax return, you may incur a fine or a tax increase.
In addition, the tax authorities may also resort to taxation ex officio. In that case, they have four years to assess or change the amount of tax due. The assessment period is extended to ten years if there is evidence of fraud.
In certain exceptional cases, it may be possible to obtain an extension, subject to the following conditions:
Your request must be justified by ‘force majeure’ or ‘just cause’, i.e., an event that you could not foresee or avoid and that is beyond your control. For example:
Your application must be submitted before the regular deadline expires:
To request an extension, call your Centre for private individuals specifying:
Your application will be reviewed by your centre. You will be informed of their agreement or refusal.
If there have been changes in your life, these may also have an impact on your taxes:
Medical: Tax relief will be calculated by the tax authorities based on the type and amount of replacement income you have received.
Professional: As a worker, you must declare the various sources of income listed on your 281.10 form on your tax return. Please also note that if you receive a commuting allowance, you are entitled to an exemption. As this amount is not specified on form 281.10, you must enter it yourself in box IV, 7.a.
If you have a supplementary activity, the income from this activity may be taxable in some cases. Depending on your situation, it is, therefore, vital that you inform yourself.
If you have lost your job, the unemployment benefit you receive must be declared in box VI of your tax return as replacement income.
In accordance with your form 281.11, you must declare any pension payments you receive in box V, A, 1.
Family: If you are married or legally cohabiting, you must declare your new status in box II of the return for the year following your year of marriage. The following year, the tax return must be filed jointly by both spouses.
A divorce or the end of legal cohabitation must also be indicated in box II of the tax return.
If your spouse or legal cohabitant has died, two tax returns must be filled out, and you must indicate whether you wish to be taxed jointly or separately in box II.
For joint returns, age rather than gender determines who must fill in which column. The oldest partner must fill out the left-hand column and the youngest the right-hand column.
If you have a child, you must declare your maternity/paternity leave as replacement income (box IV). You can also benefit from tax relief for childcare expenses. Your childbirth allowance and child benefit are not taxable.
You can calculate the tax due anonymously using Tax-calc.
If you have income in Germany, Spain, France, Greece, Italy, Luxembourg and the Netherlands, there is an application to help you determine:
Visit this this website for further information.
The documents entitled ‘Part 2’ are for self-employed people or owners of a company.
Officials of European institutions who are tax residents of Belgium must declare all their worldwide income on their tax return. They do not have to list their European Union salary. However, they must tick two specific boxes (1062-05 and 1020-47), exempting them from any tax on their salaries and allowances. They must append the tax exemption certificate issued by their institution to their tax return. If they have other income in Belgium or abroad (e.g., property), they must declare it under the relevant codes.
For officials of European institutions who are not tax residents of Belgium, the declaration must be returned to the scanning centre, undated and unsigned, with the tax exemption certificate issued by their institution appended, stating that they are not Belgian tax residents.
If this category of civil servant has income from a Belgian source, this must be declared in a non-resident income tax return. You must then notify your tax office and fill out this form. Once this request has been submitted, you will receive an annual tax return. You must also inform your tax office if your address and/or your marital status changes (in the event of marriage, legal cohabitation, separation, divorce or death).
Until 26 June 2025, you can request the assistance of an employee of the FPS Finance to fill out your tax return. This can only be done by telephone or in person at one of the FPS Finance offices. However, you must make an appointment first by calling the telephone number specified on the envelope of your tax return or 02/575 56 67. Make sure to have your national number at the ready when making the appointment.
If you have chosen a phone appointment and you miss the employee’s first call, the employee will leave you a message and call you back a second time. Please note that you don’t have to call back yourself. If, however, you also miss the second call, you must make an appointment for another day (as soon as possible).
After 26 June 2025, you can no longer request assistance to fill out your tax return.
To be sure that you are contacted by an actual employee of the FPS Finance, here are some things you should look out for:
Scammers may pose as employees of the FPS Finance. Please hang up immediately if:
Visit this website for further information.
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