What is the time limit for filing a tax claim?

Verified 30 June 2026 - Public Service / (Prime Minister)

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What type of tax does your claim concern?
What is the subject of your claim?

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      The claim period varies according to the type of tax:

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      Income tax

      The claim must be filed before December 31 of the 2nde year following the year of assessment the tax (indicated on the tax notice).

      Example :

      The deadline ends on 31 December 2028 for the income tax assessed in 2026.

      Local Taxes

      Housing tax on second homes

      The claim must be made before 31 December of thee the year following the year in which the tax is assessed, as indicated on the tax assessment notice.

      Example :

      The deadline for assessment in 2026 ends on 31 December 2029.

      Tax on vacant housing, housing tax on vacant housing
      Until 31 December 2026

      The claim must be made before 31 December of thee the year following the year in which the tax is assessed, as indicated on the tax assessment notice.

      Example :

      The deadline for assessment in 2026 ends on 31 December 2029.

      As of January 1, 2027

      The vacancy tax and the vacancy tax are removed.

      They are replaced by the vacancy tax on living quarters.

      The claim must be made before 31 December of thee the year following the year in which the tax is assessed, as indicated on the tax assessment notice.

      Example :

      The deadline for assessment in 2027 ends on 31 December 2030.

      Other local taxes

      The claim must be made before December 31 of the year following the year in which the tax indicated on the tax notice is collected.

      Example :

      The deadline ends on 31 December 2027 for the property tax assessed in 2026.

      Real estate wealth tax

      The claim must be filed before December 31 of the 2nde the year following the year in which the tax is assessed, as indicated on the tax notice.

      Example :

      The deadline ends on 31 December 2028 for the income tax assessed in 2026.

      Specific deadlines apply in certain specific cases:

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      New tax notice

      If you send a new tax notice (tax notice corrected due to shipping errors), you can submit a claim.

      The claim is possible until December 31 of the year following the year in which you received the new tax notice.

      Example :

      You will receive a new tax notice in 2026, and you have until December 31, 2027 to submit a claim.

      Wrongly assessed tax

      In the event of a wrongly assessed or duplicative tax assessment, you may file a claim.

      The claim is possible until December 31 of the year following the year in which you became aware of the existence of the unduly imposed contribution.

      Example :

      In March 2026, you became aware of a wrongly established tax, and you have until December 31, 2027 to submit a claim.

      Rework or rectification procedure

      If you are the subject of a rectification procedure, you can submit a complaint until 31 December of thee year following the year in which the proposed correction took place.

      Example :

      If you are subject to a rectification procedure in 2026, you have until 31 December 2029 to submit a complaint.

      Withholding tax and direct debits

      In case of withholding tax and direct debit (e.g. for some movable income), you can submit a claim until December 31 of the year following the year in which the deductions were made.

      Example :

      For a direct debit made in 2026, you have until December 31, 2027 to submit a claim.

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