Legal Notice – Belgian Income Tax Filing Service
By completing and submitting our online tax organizer, the Client expressly confirms and agrees to the following:
1. Accuracy and Completeness of Information
The Client confirms that all information provided through this tax organizer, as well as any supporting documents submitted, is complete, accurate, and correct to the best of their knowledge and belief. The Client acknowledges that TAXPATRIA TAX & LEGAL BV (and its affiliated entities) fully relies on the information provided and cannot be held responsible for any inaccuracies, omissions, or misstatements originating from the information supplied by the Client. The Client remains solely responsible for the correctness of the tax return and for retaining all underlying supporting documentation required under Belgian tax law. The burden of proof vis-à-vis the Belgian tax authorities at all times remains with the taxpayer.
2. Scope of Engagement
The mandate hereby granted to Taxpatria® is strictly limited to the preparation and filing of the Belgian income tax return for the relevant income year, based solely on the information provided through this organizer and accompanying documents. This engagement does not include tax planning, tax optimization, prior-year reviews, or advisory services beyond the mechanical preparation and filing of the tax return, unless explicitly agreed in writing.
3. Full vs. Shortened Tax Organizer
Clients engaging Taxpatria® for the first time are explicitly required to complete the full version of the tax organizer. Only clients who are returning customers and have completed the full tax organizer for the immediately preceding income year, may, at the discretion of Taxpatria®, use a shortened version of the tax organizer in a subsequent year. If the Client incorrectly completes a shortened organizer while not meeting the above conditions, or if the information provided proves insufficient, Taxpatria® reserves the right to request completion of the full organizer and to suspend processing until the required information has been provided.
4. Authorization to Act and File
By submitting this organizer, the Client explicitly authorizes Taxpatria® to prepare their Belgian income tax return, either resident or non-resident, on their behalf and, following the Client’s final approval, to file the tax return with the Belgian tax authorities. Completing and submitting this organizer constitutes an explicit mandate to our firm to act on behalf of the Client for these purposes.
5. Filing Process and Client Approval
Tax returns are filed only after the Client has received and approved the draft tax calculation prepared by our firm. Draft calculations are indicative and may be subject to change as a result of additional information, technical validations, or corrections done by the Belgian tax authorities afterwards.
6. Fees and Payment Terms
The standard filing fee for the Belgian resident income tax return for tax year 2026 amounts to EUR 540 (excl. 21% VAT) and applies equally to separate or joint returns. The standard filing fee for the Belgian non-resident income tax return for tax year 2026 amounts to EUR 585 (excl. 21% VAT) and applies equally to separate or joint returns.
Additional fees may apply, inter alia and depending on the complexity of the Client’s tax situation, for:
- Reporting of foreign bank accounts,
- Reporting of foreign real estate,
- Reporting under the Belgian Cayman tax rules,
- Other non-standard reporting obligations.
The filing fee becomes due and payable as soon as the information provided by the client has been processed by our firm and a draft tax calculation has been provided to the client, irrespective of the actual filing date. At that moment, Taxpatria® has a legally enforceable claim for payment of the filing fee.
The Client acknowledges and agrees that the payment of our firm’s fees shall not, under any circumstances, be made conditional upon the granting, amount, or timing of any tax refund or reimbursement by the Belgian tax authorities or any other authority.
All fees invoiced by Taxpatria® are payable in accordance with our General Terms and Conditions, applicable at the time of invoicing.
Any additional correspondence, inquiries, requests for information, audits, objections, or investigations initiated by the Belgian tax authorities are not covered by the standard annual filing fee. Such services will be billed separately based on the complexity of the matter and the time required.
7. Deadlines and Client Cooperation
Timely filing can only be guaranteed if the organizer and all requested information are submitted before the internally communicated cut-off dates. Delays caused by late or incomplete Client submissions may result in late filing, penalties, or loss of tax benefits, for which Taxpatria® cannot be held liable.
8. Pre-Filled and Third-Party Data
Any pre-filled data obtained from official platforms (such as MyMinfin) or third parties is not independently verified unless inconsistencies are apparent. The client remains responsible for reviewing and confirming the correctness of such information.
9. Compliance, Data Processing, and Communication
Services are rendered in accordance with applicable Belgian professional, regulatory, AML, and GDPR obligations. The Client acknowledges that information is processed electronically and that communication may occur via email or online platforms, accepting the inherent risks associated with electronic communication. Personal data is processed in accordance with our Privacy Statement.
10. Governing Law and Jurisdiction
This engagement is governed by Belgian law. Any disputes fall under the exclusive jurisdiction of the competent Belgian courts.
Given that our firm’s statutory headquarters are located in Antwerp, the courts of Antwerp shall have exclusive jurisdiction to hear and determine any such disputes. This jurisdiction shall also apply, where relevant, to proceedings before competent professional or regulatory bodies affiliated with or supervising our firm.