Selecting a language will automatically trigger the translation of the page content.

When can an income tax supplement be claimed?

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

The tax authority can make mistakes in setting your income tax. It has a certain time limit (called limitation period or recovery time) to claim a tax supplement.

General case

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

Example :

The Authority may act until December 31, 2024, for tax due on 2021 income.

You receive a correction proposal

If you notify a proposal for correction, the deadline is interrupted. The date of this notification then serves as the basis for a new 3-year limitation period.

Example :

You receive a correction proposal in November 2022 regarding your 2019 income tax, the administration has until December 31, 2025 to claim amounts you should have paid.

You're suspected of fraud

If you are suspected of tax fraud, hidden activity or fraudulent activity, the deadline is extended to the end of the 10e year following the year for which the tax is due.

Example :

The Authority may act until December 31, 2031, for tax due on 2021 income.