Objection

Objection 

If you disagree with your tax assessment notice, you can file an objection.

Within which period?

You can file an objection within one year from the date that the tax assessment notice has been sent:

• on paper: the term starts on as from the third working day following the date of sending.
  Example: If the tax assessment notice was sent on Friday 28 June 2024, the period runs from 3 July 2024 to 2 July 2025.  
• online: the term starts on as from the day the tax assessment notice is made available on MyMinfin.
  Example: If the assessment notice was made available online on 3 October 2024, the period runs from 3 October 2024 to 2 October 2025.

You can only file an objection after having received the assessment notice.

How?

You can file an objection in one of the two following ways:

• online via MyMinfin
• in writing at the competent Centre. The address can be found on your tax assessment notice. It has to be signed by you or your proxy. It is not necessary to send the objection by registered mail.

The objection letter has to state which tax assessment notice (in particular the article number) you are objecting against.

The objection has to be substantiated. This means that you need to present factual and legal arguments to underpin your position.

During the objection procedure you can request a conciliation with the Tax Conciliation Department.

Ex officio tax relief

If the objection period of one year after the sending of your tax assessment notice has expired, you can still apply for ‘ex officio tax relief’ in some cases.

In which cases and what is the deadline?

You can apply for ex officio tax relief in the following situations. You will also find the deadline for submitting the application in each situation.

• a material error (wrong addition of two amounts, amount stated twice, error when transferring an amount...), double taxation, new elements that you can only submit after the deadline due to circumstances beyond your control: five 5 years from 1 January of the year in which the tax is established. To know what year this is, look at the 'date of enforceability' mentioned on your tax assessment notice.
  Example: Steven has received his tax assessment notice for income year 2022 (assessment year 2023) with an enforceability date of 24 April 2024. He later finds out that he accidentally listed an amount twice in his tax return for that year. He has five 5 years to apply for ex officio tax relief, to be counted as from 1 January 2024. This means he has until 31 December 2028 to apply for the tax relief.
• a tax reduction that was not correctly applied (gifts, childcare costs, mortgage loans, pension savings, marital quotient, tax-exempt quota, reduction for pensions and replacement income ...): five years from 1 January of the assessment year of the tax on which a reduction should have been granted.
  Example: Clara has received her tax assessment notice for income year 2022 (assessment year 2023). She later finds out that she did not receive a proper tax reduction for her pension savings. She has five 5 years to apply for ex officio tax relief, to be counted as from 1 January of the assessment year concerned, i.e. from 1 January 2023. This means she can apply for tax relief until 31 December 2027.

How?

You can submit the application for ex officio tax relief in one of the two following ways:

• online via MyMinfin
• in writing at the competent Centre. The address can be found on your tax assessment notice. It has to be signed by you or your proxy. It is not necessary to send the objection by registered mail.

During this procedure you can request a conciliation with the Tax Conciliation Department.  

Amount to be paid pending the decision

Pending the decision on your objection or application for ex officio tax relief, you should initially only pay the amount corresponding to:

• either the tax due on the income you have declared or agreed to,
• or the most recent tax established in your name if you have not filed a tax return.

The official in charge of your objection will calculate the amount immediately due and inform you of this as soon as possible.

International double taxation 

If you think you have erroneously been taxed on the same income in two countries, you can submit a request for mutual agreement. For more practical information on this procedure in your country, you can read the country profile on the OECD website and the circular 2018/C/27.

Correcting the tax return

If you filed your tax return online, you can correct your return yourself until the online filing deadline. Please note that you can only correct your tax return once.   

After the decision

If you disagree with the decision, you can bring a claim before the competent court of first instance. You have three months from the notification of the decision to do so. You will find more information in the decision.