You will find all the filing deadlines in this overview (in French, Dutch or  Deutsch (PDF, 70.09 KB)), depending on the balance sheet date.

• General rule
  As from the balance sheet date, regardless of the date of the general meeting, you have 7 months to file your return.
  • This 7-month deadline begins on the first day of the month following the balance sheet date.
  • If the filing deadline falls on a Saturday, Sunday or public holiday, the deadline will be the first working day thereafter.
     
• Exception: Due to the special circumstances resulting from the Covid-19 crisis, balance sheet dates from 31 December 2020 to 28 February 2021 included may be granted an additional filing deadline up to and including 28 October 2021.
   
• For whom?
  This procedure applies to all legal entities:
  • regardless of the method of filing (online/paper)
  • regardless of the legal status (ordinary status/dissolved companies)
  • regardless of the type of return (the corporate income tax - the non-resident income tax as regards the companies - the income tax on legal entities)