The tax authority of Belgium has declared corporate income tax (CIT) return filing deadlines for the 2019 tax year, with a concession for those with a deadline prior to September 26, 2019.
Generally, tax returns are due by the last day of the month following the month in which the shareholders’ annual general meeting takes place, but no later than six months after the end of the financial year to which the tax return relates.
If the filing deadline falls on a Saturday, Sunday, or bank holiday, the deadline is the next working day. When the filing deadline falls on December 31, 2019, a complementary period up to and including January 15, 2020, is automatically granted.
