The taxpayer's notification obligation
Failure to submit a declaration or notification on time may result in an estimated tax assessment or penalties being imposed by Brussels Fiscality.
Have you not received your declaration form yet?
If, as a taxpayer, you have not received a tax declaration form by October 1 of the tax year, you must request one before December 31 of that same year.
Have you received an estimated tax assessment?
Based on the available information, Brussels Fiscality may proceed to an estimated assessment if, as a taxpayer, you:
- have not submitted your tax declaration on time
- have not complied with the obligations imposed by the ordinance. For example: failing to respond to an enquiry from Brussels Fiscality, failing to request the tax declaration form in due time, etc.
Will you soon no longer be a taxpayer?
If, as a taxpayer, you transfer the object for which tax is due, you must inform Brussels Fiscality. If you fail to do so, you may be held liable for payment of the tax for the tax year following the year during which the transfer took place.
Are you a new taxpayer?
If a new taxable object is created, you become a new taxpayer. In this case, you must inform Brussels Fiscality within one month by registered letter or registered email. If you fail to do so, you may be liable to a tax increase of up to 50% for the tax year following the one in which the obligation should have been fulfilled.