Taxes with or without a declaration?

For taxes with declaration, Brussels Fiscality sends a declaration form to the potential taxpayer identified based on the sources. This declaration form contains the data available to Brussels Fiscality. The taxpayer must check and complete it if necessary. Once the document has been received, the administration can calculate the tax due.

If the taxpayer does not return the declaration, they may be subject to an estimated assessment. Taxpayers who have not received a declaration form must request one within the time limit specified in the ordinances relating to certain taxes.

Other taxes, such as fixed-amount taxes, do not require a declaration. In this case, taxpayers receive the tax bill directly, followed by reminders if payment is not received and if specified in the relevant ordinance.