9 mars 2026 Lecture 1 minute
international_particulier
For income tax
The deadline usually expires on 31 December of the second year following the year when the tax was assessed, as stated on the tax notice.
Example : The deadline ends on 31 December 2028 for 2025 income tax assessed in 2026.
For local taxes
The deadline expires on 31 December of the year following the year when the tax was assessed, as stated on the tax notice.
Example : The deadline ends on 31 December 2027 for residence tax assessed in 2026.
For property wealth tax
The deadline expires on 31 December of the second year following the year when the tax was assessed, as stated on the tax notice.
Example : The deadline ends on 31 December 2028 for the property wealth tax assessed in 2026.
NB : In the event of a tax audit, appeals can be made up to 31 December of the third year following the year when the adjustment procedure was initiated.