Income Tax - Report Disability-Related Amounts

You have to declare the pension paid by a pension or provident society under collective and compulsory contracts.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

• Minimum: €422 per pensioner
• Maximum: €4,123 by tax shelter

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

2023 Online Income Tax Return 2022

You have to declare the pension paid by the social security following an accident or illness.

However, if you are receiving a disability pension from Social Security that does not exceed €3,566.43 per year, it is exempt provided that your resources do not exceed the following amount:

• €11,441.49 per year for a single person
• €17,905.06 per year for a couple

If this condition is met, you do not have to declare it.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

• Minimum: €422 per pensioner
• Maximum: €4,123 by tax shelter

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

2023 Online Income Tax Return 2022

Military disability pensions and pensions paid to civilian victims of war (including those due to terrorist acts) are exempt.

This is also the case for supplementary allowances to these pensions (temporary allowance for the severely disabled, etc.).

The third-party assistance surcharge (TPM) is exempt.

You must declare the life annuities collected as a result of a disability, whether annuities free of charge or for consideration.

Life annuities paid without consideration (free of charge) are taxed after deduction of an allowance.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

• Minimum: €422 per pensioner
• Maximum: €4,123 by tax shelter

Life annuities paid for consideration (against payment) are subject to income tax for a fraction of their amount.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

2023 Online Income Tax Return 2022

The life annuity paid for damages following a judicial conviction for compensation for very serious bodily harm is exempt.

This is the case if you suffer from a total permanent disability (e.g. due to a motor vehicle accident).

Compensation paid to asbestos victims by the Asbestos Victims Compensation Fund or by court order shall be exempt.

Disabled adults' allowance is exempt.