Granting a deadline is:

• an absolute exception and
• only possible for a good reason or in the event of force majeure.

Request for an additional deadline

You will find all filing deadlines according to the balance sheet date in this  overview (PDF, 53.41 KB).

• General rule
  • The legal deadline for submitting the tax return is the last day of the seventh month following the month during which the accounting year ends. 
  • If the filing deadline falls on a Saturday, Sunday or public holiday, the deadline will be the first working day thereafter.
     
• Exception: For balance sheet dates from 31 December 2025 to 28 February 2026, the deadline is set at 30 September 2026.
  Quicker refund regarding corporate income tax -  income tax on legal entities - non-resident income tax as regards companies?  Please file your return at the latest on 28 August 2026
   
• For whom?
  ​This procedure applies to all legal entities:
  • regardless of the method of filing (online/paper)
  • regardless of the legal situation (normal/liquidation/...)
  • regardless of the type of tax (the corporate income tax - the income tax on legal entities - the non-resident income tax as regards the companies )

You will find all filing deadlines according to the balance sheet date in this  overview (PDF, 119.51 KB).

• General rule
  • The legal deadline for submitting the tax return is the last day of the seventh month following the month during which the accounting year ends. 
  • If the filing deadline falls on a Saturday, Sunday or public holiday, the deadline will be the first working day thereafter.
     
• Exception: For balance sheet dates from 31 December 2024 to 28 February 2025, the deadline is set at 10 October 2025.
  Quicker refund regarding corporate income tax -  income tax on legal entities - non-resident income tax as regards companies?  Please file your return at the latest on 29 August 2025
   
• For whom?
  ​This procedure applies to all legal entities:
  • regardless of the method of filing (online/paper)
  • regardless of the legal situation (normal/liquidation/...)
  • regardless of the type of tax (the corporate income tax - the income tax on legal entities - the non-resident income tax as regards the companies )

You will find all filing deadlines according to the balance sheet date in this overview.

• General rule
  • The legal deadline for submitting the tax return is the last day of the seventh month following the month during which the accounting year ends. 
  • If the filing deadline falls on a Saturday, Sunday or public holiday, the deadline will be the first working day thereafter.
     
• Exception: For balance sheet dates from 31 December 2023 to 29 February 2024, the deadline is set at 7 October 2024.
  Quicker refund regarding corporate income tax -  income tax on legal entities - non-resident income tax as regards companies?  Please file your return at the latest on 30 August 2024
   
• For whom?
  ​This procedure applies to all legal entities:
  • regardless of the method of filing (online/paper)
  • regardless of the legal situation (normal/liquidation/...)
  • regardless of the type of tax (the corporate income tax - the income tax on legal entities - the non-resident income tax as regards the companies )