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Tax claims
Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)
If you dispute the validity or regularity of your tax, you can make a claim. You must meet certain deadlines. Filing a claim does not exempt you from paying tax, but you can request a stay of payment. If you do not receive a response within 6 months or if you are not satisfied with the response, you can go to court.
What applies to you ?
Depending on your personal situation, the steps to take may vary.
If friendly steps have not reached a solution that suits you, you can make a claim.
This claim must relate to one of the following taxes:
- Income tax
- Property tax
- Local taxes (property tax on built property, residential tax or contribution to public audiovisual for example)
You can only make a claim for yourself or your home.
You can make a claim in 3 ways:
Online
Address your complaint on your personal space, in the "Contact us" section of your email.
Taxes: access your Home
Ministry of Finance
By mail
Send your claim by simple letter on free paper to your public finance centre (contact information is on your tax notice).
Who shall I contact
The email must contain the following information:
- Your name, address and handwritten signature
- Name and characteristic of the tax concerned
- Reasons for claim
- Supporting documents (as applicable, copy of tax notice, copy of tax notice, proof of withholding or payment of tax by withholding tax)
Please note : in case of error on the receiving service, your complaint is forwarded to the competent service.
To
Meet at your public finance centre.
Who shall I contact
Phone
Contact your Public Finance Centre directly.
Who shall I contact
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Amount contested less than € 4,500
You can request to defer payment of the tax you are disputing.
The stay of payment shall take effect until a final decision has been taken on the claim, either by the administration or by the competent court.
If your claim is rejected, you will have to pay:
- The contested tax
- 10% increase for late payment
Amount disputed above € 4,500
You can request to defer payment of the tax you are disputing.
Guarantees are required to cover the amount of rights in dispute (for example, a bank guarantee).
The recovery accounting officer may take precautionary measures in the following cases:
- No Warranty
- Deficient guarantees
The stay of payment shall take effect until a final decision has been taken on the claim, either by the administration or by the competent court.
If your claim is rejected, you will have to pay:
- The contested tax
- 10% increase for late payment
FYI : the decision to reject the guarantees and the taking of protective measures may be challenged before the competent judge.
The claim period varies depending on the type of tax.
Income tax
The claim must be made before 31 December of the 2e the year following the year in which the tax was collected (shown on the tax notice).
Example :
The deadline expires on December 31, 2024 for income tax assessed in 2022.
Local taxes
The claim must be filed before December 31 of the year following the year in which the tax is assessed on the tax notice.
Example :
The deadline expires on 31 December 2023 for the residential tax assessed in 2022.
Property tax
The claim must be made before 31 December of the 2e the year following the year in which the tax is collected, as shown on the tax notice.
Example :
The deadline expires on December 31, 2024 for income tax assessed in 2022.
Specific time limits apply in specific cases:
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New tax notice
If you send a new tax notice (tax notice corrected due to shipping errors), you can file a claim.
This is possible until December 31 of the year following the year you received the new tax notice.
Tax wrongly established
In the event of a tax assessment that is incorrectly assessed or duplicated, you may file a claim.
This is possible until December 31 of the year following the year in which you became aware of the existence of the improperly assessed contribution.
Recovery or rectification procedure
If you are the subject of a correction procedure, you can file a complaint until 31 December of the 3e the year following the year in which the amendment was proposed.
Example :
If you are subject to a rectification process in 2022, you have until 31 December 2025 to file a complaint.
Withholding and levies
In the case of withholding and deduction (e.g. for certain moveable income), you can file a claim until December 31 of the year following the year in which the deductions were made.
The administration has 6 months to respond, giving reasons for its decision.
If she needs more time, she should let you know. This additional period shall not exceed 3 months.
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Your complaint is accepted
If your claim is accepted in full, you receive a refund or refund notice.
You are then refunded any overpayments.
Your claim is denied
If your claim is rejected or partially accepted, you receive the decision by registered letter with notice of receipt.
You then have 2 months to challenge it and go to court.
You can go to court in the following cases:
- You're not satisfied with the decision
- You did not receive a response 6 months after your complaint
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Income tax
You can enter administrative court within 2 months of receipt of the administrative decision.
The competent administrative tribunal shall be the one on which the place of taxation depends.
Who shall I contact
Local taxes
You can enter administrative court within 2 months of receipt of the administrative decision.
The competent administrative tribunal shall be the one on which the place of taxation depends.
Who shall I contact
Property advertising tax, stamp duty, registration fees
You can enter court within 2 months of receipt of the administrative decision.
The competent court shall be the court on which the tax revenue charged with the collection depends or the court on which the property's situation depends if the dispute concerns the value of the property.
Who shall I contact
Property tax (IFI)
You can enter court within 2 months of receipt of the administrative decision.
The competent court shall be the court on which the tax revenue charged with the collection depends or the court on which the property's situation depends if the dispute concerns the value of the property.