Checklist: What documents do you need to fill in a Belgian income tax return?
Hopefully, you have put all the documents you received in one envelope or box: your salary or pension statement for 2021, certificates of donations etc.
So, which documents and certificates do you need to prepare your income tax return?
- salary statement;
- holiday pay statement (if not paid by your employer);
- unemployment benefit statement;
- illness or occupational injury benefit statement;
- pension statement;
- all documents evidencing tax deductible expenses relating to your job;
- for self-employed: certificates confirming social security paid, private pension (VAPZ/PLCI) contributions, reimbursement of professional loans;
- your personal contribution to the mutuelle/ziekenfonds;
- if you have real property, the annual bill(s) for the property tax (précompte immobilier/onroerende voorheffing);
- if you have an overseas property, the letter of the tax authorities determining the cadastral revenue;
- if your tenant is a company or a professional: a summary of the rent received and the identity of the tenant(s);
- if you have taken out a new mortgage: the certificate delivered by the bank with details of the mortgage;
- mortgage payment certificate(s);
- mortgage insurance premium certificate;
If you have income from savings and investments:
- bank statements showing interest and dividends received;
Certificates justifying deductible expenses:
- premium(s) paid for ordinary life insurance by way of long-term saving;
- contributions paid for pension saving;
- titres-service /dienstencheques;
- payments for childcare;
- premiums for legal expenses insurance ;
- personal contribution to public transport season ticket;
- tax-deductible gifts;
- proof of maintenance paid (+ identity of the beneficiary);
- summary of maintenance received (+ identity of the payer);
- certificates relating to energy saving expenses and expenses (with invoices and proof of payment);
- certificate of co-parenting arrangement;
- advance tax payments;
- self-employed : income, social security paid in 2021 and list of expenses.
Other useful information:
- changes in the family situation (marriage, divorce…);
- name and date of birth of dependent children;
- identity of other dependents;
It is also a good idea to start with last year’s tax bill to see which codes you used then.
More from our 2022 income tax guide
- When do I need to file my Belgian income tax return?
- Online or on paper?
- Filing online
- Understanding the paper tax return
- Checklist: What documents do you need?
- The return in detail
- Belgian income tax: There's nowhere to hide
- A guide to cross-border taxation
- Belgian income tax returns for families
- Help! Where to get assistance with your tax return
- Understanding your Belgian income tax bill
- How do I appeal?
- This guide was written by Marc Quaghebeur, an international tax lawyer at Cabinet DAVID. It is a general introduction based on current understanding of the law. It is not to be taken as a suitable alternative for individual advice. If you have a question, you can contact him by clicking on his name.