Tax claims and legal remedies

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

Do you dispute the validity or regularity of your tax? You can file a claim. You have to meet certain deadlines. This does not exempt you from paying tax, but you can ask to defer the payment (we are talking about reprieve). If you do not receive a response within 6 months or if you are not satisfied with the response, you can take the matter to court. We tell you what you need to know.

What applies to you ?

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

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      You can contact the tax authorities if you notice an error or if you dispute the validity of your tax.

      Your claim must relate to one of the following taxes:

      You can make a claim for yourself or for your tax home.

      You can also entrust a mandate to another person responsible for representing you, or to call on a lawyer.

      You can deposit your online complaint.

      Address your complaint on your Public Finance area, in the "Contact us" section of your email.

      Taxes: access your Public Finance area

      Prepare a folder containing the information to be provided:

      • Your name and address
      • Name and characteristic of the tax concerned
      • Reasons for the claim
      • Supporting documents (as the case may be, a copy of the tax notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or the payment in the case of tax collected by way of withholding tax).

      The tax administration must process your request within 6 months.

      The status of your application is indicated in your Public Finance area.

      You will be notified by email of the processing of your request.

      You will be able to consult the administration's response by logging into your Public Finance area.

      You can use one of the following ways:

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      By post

      Send your complaint by simple letter on free paper to your public finance center (contact details are on your tax notice).

      Prepare a folder containing the information to be provided:

      • Your name and address
      • Name and characteristic of the tax concerned
      • Reasons for the claim
      • Supporting documents (as the case may be, a copy of the tax notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or the payment in the case of tax collected by way of withholding tax).

      Your mail must have your handwritten signature.

      Please note

      In the event of an error on the receiving service, your complaint is forwarded to the competent service.

      At the counter

      See you at your public finance center.

      Prepare a folder containing the information to be provided:

      • Your name and address
      • Name and characteristic of the tax concerned
      • Reasons for the claim
      • Supporting documents (as the case may be, a copy of the tax notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or the payment in the case of tax collected by way of withholding tax).

      By phone

      Contact directly your public finance center.

      Prepare a folder containing the information to be provided:

      • Your name and address
      • Name and characteristic of the tax concerned
      • Reasons for the claim
      • Supporting documents (as the case may be, a copy of the tax notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or the payment in the case of tax collected by way of withholding tax).

      The tax authority must process your request within 6 months.

      You will be informed in writing of his response.

      You can request a stay of payment to the tax authorities, if you wish them to defer payment of the tax you are disputing.

      Indicate this in your claim.

      Warning  

      If your claim is rejected, you will have to pay an additional 10%.

      The rules differ depending on the amount you dispute:

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      Disputed amount less than €4,500

      You can ask to defer payment of the tax you are disputing.

      Deferral of payment shall be deferred until a final decision has been taken on the claim, either by the administration or by the competent court.

      If your claim is rejected, you will have to pay both:

      • The contested tax
      • A surcharge of 10% for late payment.

      Contested amount over €4,500

      You can ask to defer payment of the tax you are disputing.

      Safeguards are needed to cover the amount of the disputed rights (e.g. a bank guarantee).

      The accounting officer responsible for recovery may take precautionary measures in the following cases

      • Lack of guarantee
      • Guarantees deemed insufficient.

      Deferral of payment shall be deferred until a final decision has been taken on the claim, either by the administration or by the competent court.

      If your claim is rejected, you will have to pay both:

      • The contested tax
      • A surcharge of 10% for late payment.

      FYI  

      The decision rejecting the guarantees and the taking of protective measures may be challenged before the competent court.

      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.

      The administration has 6 months to answer you, giving reasons for its decision.

      If they need more time, they should let you know.

      This additional period is maximum 3 months.

      The situation then depends on the response of the administration:

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      Your claim is accepted

      If your claim is accepted in its entirety, you will receive a notice of relief or restitution.

      You are then reimbursed for overpayments.

      Your claim is partially accepted

      If your claim is partially accepted, you will receive the decision by letter RAR: titleContent. The decision shall be reasoned.

      Then you have 2 months to challenge it and bring the matter before the courts.

      Your claim is denied

      If your complaint is rejected or partially accepted, you will receive the decision by letter RAR: titleContent. The decision shall be reasoned.

      Then you have 2 months to challenge it and bring the matter before the courts.

      You can go to court in the following cases:

      • You are not satisfied with the decision
      • You did not receive a response 6 months after your claim.

      The remedy depends on the type of tax:

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      Income tax

      You can enter the administrative tribunal within 2 months of receipt of the administration's decision.

      The competent administrative court shall the place of taxation.

      Who shall I contact

      FYI  

      You can present your query yourself or have a lawyer assist you.

      Local Taxes

      You can enter the administrative tribunal within 2 months of receipt of the administration's decision.

      The competent administrative court shall the place of taxation.

      Who shall I contact

      You can present your query yourself or have a lawyer assist you.

      Land Advertising Tax, Stamp Duty, Registration Fees

      You can enter the court of justice within 2 months of receipt of the administration's decision.

      The competent court is the one on which the tax revenue charged with the recovery depends or the one on which the situation of the property depends if the dispute concerns the value of this property.

      FYI  

      The use of a lawyer is mandatory.

      Real estate wealth tax (IFI)

      You can enter the court of justice within 2 months of receipt of the administration's decision.

      The competent court is the one on which the tax revenue charged with the recovery depends or the one on which the situation of the property depends if the dispute concerns the value of this property.

      FYI  

      The use of a lawyer is mandatory.

      Who can help me?

      Find who can answer your questions in your region

      • Tax Information Service

        By phone:

        0809,401,401

        Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

        Free service + price call

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