On 28 October 2022, Belgium’s Federal Public Service (SPF) Finance has declared a general deferral of tax payments of personal income tax, corporate tax, and non-resident tax for tax year 2022.
The tax payment deadline is extended from the standard 2 months following the issuance of an assessment to 4 months, for all assessments with an enforceable date up to 31 October 2023. However, assessments issued from 14 November 2022 for personal income tax and non-resident tax, the payment date indicated will take into account the extra 2-month deferral. The payment date indicated in assessments issued prior to 14 November 2022 does not take into account the deferral, but the extra 2 months still applies.
