Do I have to declare to taxes a loan of money between individuals?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

What applies to you ?

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Loans must be reported to the tax authorities.

Please note

The obligation applies whether or not the loan is accompanied by interest.

However, the obligation depends on the amount lent.

The declaration of the loan is primarily your responsibility if you are the borrower.

But as a lender, you may also be concerned.

Some loans are exempt from reporting, including bank loans.

FYI  

Some sanctions shall be provided for in the absence of a declaration or in the event of a late or incorrect declaration.

Borrowing

Your reporting formalities depend on the amount of the loan(s).

A return is mandatory if the amount you borrowed exceeds €5,000.

The reporting formalities depend on the amount of the loan(s):

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Loan of less than €5,000

If you have borrowed an amount that does not exceed €5,000, you have no declaration to do.

Loan of more than €5,000

If you have borrowed for a total amount that exceeds €5,000 over the year, in one or more loansHowever, you must file a return with the tax authorities.

The process is free.

You must file the loan contract declaration along with your tax return.

You must report all loans granted for the past year, including those you repaid before the end of the year.

Example :

You obtained a loan of €3,500 in March 2025 and a loan of €3,000 in July 2025, for a total of €6,500 for 2025.

You must report these loans in spring 2026, with the reporting your income from 2025.

If you declare online, you must use the heading ‘Side Declarations’.

Taxes: access to your space Private

For each loan, you must provide the following information:

  • Date and amount of the loan
  • Loan terms (term, interest rate, etc.)
  • Name and address of lender and borrower
  • Name and address of the borrower.

In case of installment repayment, you must complete the schedule (including if the loan is made without interest).

You must fill in the form n°2062:

Declaration of loan contract

You must use one form for each loan indicating the following information:

  • Date and amount of the loan
  • Loan terms (term, interest rate, etc.)
  • Name and address of lender and borrower
  • Name and address of the borrower.

If you have borrowed more than one amount less than €5,000, you must declare them using the Annex form 2062 A.

You must also use the attached form in the presence of several lenders or several borrowers, indicating the amount that concerns each of them.

Send the form(s) to your tax department along with your tax return.

Please note

In addition to filing the loan contract declaration, you can register the contract with the tax department in charge of registration. This allows to give it a certain date. This formality, optional, costs €125.

Ready

Your reporting formalities depend on the amount of loans made.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Loan of less than €5,000

If you have lent an amount that does not exceed €5,000, you have no declaration to do.

Loan of more than €5,000

If you have lent a total amount that exceeds €5,000 over the year, in one or more loansHowever, you must file a return with the tax authorities if the borrower does not do so.

The process is free.

You must file the loan contract declaration along with your tax return.

You must report all loans granted for the past year, including those repaid before the end of the year.

Example :

You granted a loan to the same person for a sum of €3,500 in March 2025 and a loan of €3,000 in July 2025, for a total of €6,500 for the year 2025.

You must report these loans in spring 2026, with the reporting your income from 2025.

If you declare online, you must use the heading ‘Side Declarations’.

Taxes: access to your space Private

For each loan, you must provide the following information:

  • Date and amount of the loan
  • Loan terms (term, interest rate, etc.)
  • Name and address of lender and borrower
  • Name and address of the borrower.

In case of installment repayment, you must complete the schedule (including if the loan is made without interest).

You must fill in the form n°2062.

Declaration of loan contract

You must use one form for each loan.

If you have made multiple loans of less than €5,000, you must declare them using the Annex form 2062 A.

You must also use the attached form in the presence of several borrowers (or lenders), indicating the amount that concerns each of them.

Send the form(s) to your tax department along with your tax return.

If it is an interest-bearing loan, you must declare the interest received on your annual tax return.

You will have to enter the amount collected in the income from movable capital.

Please note

If you want to better secure your loan, you can set up a recognition of debts.

You can write a act under private signature or contact a notary.

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