Energy crisis: deferral of payment of the withholding tax

Author: Isabelle Caluwaerts (Legal Expert)
Date:

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.

The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members.

Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes).

However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website.

Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.