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

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

Your situation

  • You've lent money
  • You lent more than 5,000 €
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Your reporting formalities depend on the amount of loans made.

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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