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Income Tax - Do you have to report your salary savings?

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

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

You must report in 2023 the amounts received in 2022 under a salary savings system. However, there are exemptions.

Amounts paid by your employer are exempt from tax within certain limits, if they are paid under one of the following salary savings plans:

  • PEE: titleContent
  • PEI: titleContent
  • Perco: titleContent
  • PER: titleContent of collective company

You do not have to report exempt amounts.

Income of securities placed in PEE: titleContent or PEI: titleContent are also exempt from tax if the following 2 conditions are met:

  • Reinvested income in the savings plan
  • Securities unavailability time compliance

The amount is also not taxable if you recovered it as part of the exceptional release of the wage savings set up for the year 2022.

Please note

the amounts paid out as part of the salary savings are social contributions.

You do not have to report the following amounts:

  • Amounts paid on Perco: titleContent corresponding to days of rest not taken
  • Compensatory allowances from a TEC corresponding to sums from the interest and the participation (after the blocking period) or PEE: titleContent

You do not have to declare your interest provided that the amounts received are deposited within 15 days of their payment on one of the following salary savings plans:

  • PEE: titleContent
  • PEI: titleContent
  • Perco: titleContent
  • PER: titleContent of collective company

The exemption applies to amounts paid up to €20,568 in 2022 (€32,994 in 2023).

Please note

the amounts paid out as part of the salary savings are social contributions.

Amounts not exempt are report with your salaries.

The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.

The 2022 income reporting period has ended.

The 2023 return for 2022 income will be in April 2023.

You don't have to report any money you've received.

These sums must remain frozen for a minimum period (normally 5 years).

However, there are authorised cases of early release.

Amounts not exempt are report with your salaries.

The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.

The 2022 income reporting period has ended.

The 2023 return for 2022 income will be in April 2023.

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