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When can an income tax supplement be claimed?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

The tax administration asks you for additional tax on a previous year? They can do so, for example, if they have made a mistake in determining your income tax. It has a certain amount of time (called limitation period or take-back period) to claim it from you.

The delay varies depending on your situation:

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The tax services ask you for an additional tax

The tax administration has a deadline until the end of the 3e the year following the year in which the tax is due.

Example :

The authority may act until December 31, 2025 for the 2022 income tax liability.

You receive a proposal for rectification

If the administration notify a proposal for rectification, the time limit shall be interrupted.

The date of such notification then serves as the basis for a new limitation period of 3 years.

Example :

You receive a proposed adjustment in November 2023 regarding your 2020 income tax, the administration has until December 31, 2026 to claim amounts you should have paid.

You're suspected of fraud

The deadline is extended until the end of the 10the the year following the year for which the tax is due, if you are suspected of tax fraud (including covert activity or fraudulent activity).

Example :

The authority may act until December 31, 2032 for the 2022 income tax liability.

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