When can an income tax supplement be claimed?

Verified 01 January 2024 - Legal and Administrative Information Directorate (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, 2026 for the 2023 income tax owing.

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 2024 regarding your 2021 income tax, the administration has until December 31, 2027 to claim amounts that 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, 2033 for the 2023 income tax liability.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your file (contact information is available on your tax notices and tax returns)

    Department in charge of taxes (treasury, tax department...)

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