After submission of the non-resident income tax return

Have you noticed a mistake or forgotten something after submission of your non-resident income tax return? You can correct your tax return (or have it corrected). In any case, we will process your tax return in order to calculate your tax and we will send you your tax assessment notice.

Correcting your tax return

If your address, family situation or account number has changed, you should notify us.

Online correction via MyMinfin (Tax-on-web) within the period over which the tax return should be submitted

You can correct your tax return (once) yourself via Tax-on-web if you have submitted it through:

  • MyMinfin (Tax-on-web),
  • an employee of the FPS Finance, or
  • an accountant.

Remember to click 'Confirm for submission' and then 'Submit' to send us your corrected tax return.

Are you submitting a joint tax return? Your partner should also log in again, open the tax return and click 'Submit'.

Have you already added any attachments? These will be retained. If necessary, you can add additional attachments.

Correction after the period over which the tax return should be submitted or of a paper tax return

Please contact your authorised department as soon as possible in order to rectify your mistake. This ensures that all corrections will be taken into account when calculating your tax.

Would you like to add additional attachments to your tax return? You can do so via the contact form on our Contact page (under 'How can we help you?', select the categories relevant to you).

If you disagree with your tax assessment notice or if you have noticed an error in your tax return after receipt of your tax assessment notice, you can file an objection .

Processing your declaration

We will process your tax return in order to calculate your tax and we will then send you your tax assessment notice.

You can track the status of the processing of your return in MyMinfin.

We may contact you in case of changes in the declared amounts or to check your tax situation.

Request for information

If we need more information about certain data, we will contact you:

  • in writing (= 'request for information'): you should reply within the specified time limit. If you do not comply with this obligation, this may result in an ex officio assessment (in which case we will determine the tax on the basis of the elements we know and you will have to prove the exact amount of your taxable income), and we may impose administrative fines.
  • by phone if you have given your phone number. In this case, we will never ask for your account or bank card number, PIN of your eID ...
  • by e-mail if you have given your email address. Again, we will never ask for your account or bank card number, PIN of your eID ...

Modification of your tax return

You will receive a 'notice of modification' by registered letter. This notice sets out the reasons for modifying the elements of your tax return and specifies the deadlines and procedure for replying to this notice in case of agreement or disagreement.

If you do not reply within a month (from the third working day following the notice of modification), we will proceed to an ex officio assessment. You should then prove that the elements on the basis of which we have imposed your tax, are incorrect.

If you do not agree with the modification and we find it necessary to maintain all or part of the assessment, we will send you a final response, the 'notice of decision regarding the assessment', informing you why we have not taken your arguments into account.

Period for verification of the tax return and retention of documents

We can verify your tax return even after the tax has been paid or refunded, within a period that starts from January 1 of the assessment year:

  • 3 years in theory
    Example: for tax assessment year 2024 (income 2023) until 31 December 2026 at the latest
  • 4 years for late or non-submitted tax returns
    Example: for tax assessment year 2024 (income 2023) until 31 December 2027 at the latest
  • 10 years in case of indications of fraud
    Example: for tax assessment year 2024 (income 2023) until 31 December 2033 at the latest

In addition, when you file an objection, this period may also be extended depending on the time required to process the objection. For 10 years, you should retain all documents you used to complete your tax return and which are necessary to calculate your tax:

  • salary slips,
  • pension slips,
  • bank statements for maintenance allowances,
  • certificates of loans,
  • …