As part of the energy crisis, a deferral of the payment deadlines for the withholding tax is granted to companies for the months of November and December 2022.
Deferral of the payment deadline for the withholding tax
As regards the payment of the withholding tax, companies benefit from an deferral of the payment deadline, without having to pay fines or interests, for the withholding tax related to the following periods:
|
Withholding tax periods |
Payment deadlines for withholding tax extended to |
|
Monthly declaration - November 2022 |
15 February 2023 |
|
Monthly declaration - December 2022 |
15 March 2023 |
|
Quarterly declaration - 4th quarter 2022 |
15 March 2023 |
The payment deadlines are therefore extended by two months and the measure applies only to the withholding tax for the months of November and December 2022 for monthly taxpayers, and to the fourth quarter of 2022 for quarterly taxpayers.
Source: Law of 30 October 2022 on temporary support measures following the energy crisis, Belgian Official Gazette of 3 November 2022.