Do I have to file a tax return every year? Do I need to do anything about the 'proposal' from the tax authorities?
In short
Yes. From the age of 18, you must file a return every year, even if you had no income. If the tax authorities have sent you a ready-made proposal, checking it may be enough.
Video transcript
An envelope from the tax office: a ready-made proposal. You put it aside unopened. Required: From age 18 you must declare every year, even without income. When a proposal comes, you must check it. The right way: Read the proposal: if correct, do nothing; if wrong, correct it on MyMinfin. No proposal? File a return. If late or not filed: Administrative fine: Possible; Tax increase: 10 – 200 %; Also: Tax set by the office.
What is not allowed, what is required?
- From the age of 18, you must file an income tax return (aangifte personenbelasting / déclaration à l'impôt des personnes physiques) every year, even if you had no income in the previous year.
- The tax authorities send many people a ready-made proposal (voorstel van vereenvoudigde aangifte / proposition de déclaration simplifiée). If the information is correct and complete, you do not need to do anything.
- If the proposal contains errors or is incomplete, correct it in MyMinfin (Tax-on-web) or using the paper reply form. If you did not receive a proposal, you must file a normal tax return.
- The deadlines are announced every year and are given in your letter. Usually, the deadline is the end of June for paper returns and mid-July for MyMinfin.
- For special types of income, such as self-employed income or professional income from abroad, the deadline is later (usually October). Check the deadline in MyMinfin every year.
Penalty and indirect consequences
- Fine / payment
- If you file late or not at all, you may receive an administrative fine. A tax increase of 10%–200% (belastingverhoging / accroissement d'impôt) may also be added.
Legal basis:GwH arrest 55/2014 (WIB 92, art. 444)
- Court / prison
- No prison sentence (deliberate tax fraud is a separate offence).
Legal basis:WIB 92, art. 449
What really matters: the indirect consequences
- If you do not file a return, the tax authorities assess your tax themselves based on the information they have (aanslag van ambtswege / taxation d'office); it is then up to you to prove the correct amount
Legal basis:GwH arrest 47/2016
- If you are due a tax refund, it will arrive late or not at all
- Applications for benefits, social housing or study grants require your tax assessment notice (aanslagbiljet / avertissement-extrait de rôle); without a return, applying becomes more difficult
Why does this rule exist?
In Belgium, tax is calculated on all of a person's income for the year. Thanks to the tax return, any tax over-deducted from your salary is refunded and any shortfall is made up. It makes sure everyone pays their fair share.
Where can you go?
- Accountant or social secretariatDimona, e-invoicing and tax obligations
- Organisations for self-employed peopleFlanders: Unizo · Wallonia and Brussels: UCM
- Tax office (FOD Financiën / SPF Finances)Declaring foreign property and accounts
- Social interpreterAt the municipality, the OCMW/CPAS, school and hospital, you can ask for an interpreter in your language; it is often free.
This site does not handle individual cases; it points you to the right service. All help addresses
Source and reliability
Official source- Source check
- 9 / 9 statements in an official source
- Checked: 14.10.2026
- Last checked
- 14.10.2026
- Rules can change
Show the 9 checked statementsopen
- Found in an official source
18 yaşından itibaren her yıl beyan, gelir olmasa da
Wikifin (FSMA) – Vul je voor de eerste keer je belastingaangifte in? - Found in an official source
Maliye birçok kişiye vereenvoudigde aangifte önerisi yollar; doğruysa bir şey yapmaya gerek yok
Wikifin (FSMA) – voorstel van vereenvoudigde aangifte - Found in an official source
Hatalı öneri MyMinfin veya kâğıt formla düzeltilir; öneri yoksa beyanname verilmeli
Is mijn vooraf ingevulde belastingaangifte volledig? | Wikifin - Found in an official source
Genel: kâğıt haziran sonu, MyMinfin temmuz ortası (2026: 30 Haziran / 15→19 Temmuz)
SPF Finances – Ma première déclaration (mapremieredeclaration.be, © SPF Finances) + forumforthefuture.be özeti: KB 17.03.2026 (BS 23.03.2026, numac 2026002247) model aangifte aj 2026 - Found in an official source
Genel: kâğıt haziran sonu, MyMinfin temmuz ortası (2026: 30 Haziran / 15→19 Temmuz)
Wikifin – belastingaangifte termijnen 2026 - Found in an official source
Genel: özel gelirlerde süre ekim (2026: 16→31 Ekim)
ITAA (Instituut voor Belastingadviseurs en Accountants) blog 25.09.2026; aynı duyuru OECCBB ve Forum for the Future (IBR/ITAA) bloglarında; ilk tarih SPF Finances mapremieredeclaration.be - Found in an official source
Vergi artırımı %10–%200 (WIB 92 md. 444)
GwH arrest 55/2014 (WIB 92, art. 444) - Found in an official source
Beyan yoksa aanslag van ambtswege; ispat yükü vergi mükellefine geçer
GwH arrest 47/2016 - Found in an official source
Vergi kanununu ihlal yalnız hileli kasıt veya zarar verme amacıyla hapisle cezalandırılır
WIB 92, art. 449
The checked statements are in Turkish, as in the source text. This check does not replace legal advice.
General information, not legal advice. For your own situation, ask a lawyer or free legal aid. How was this information prepared?