When can an income tax supplement be claimed?

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

The tax authority can claim a tax supplement from you for a previous year, for example if it made a mistake in determining your income tax. It has a certain period of time (called limitation period or recovery time) to claim it from you.

The deadline varies depending on your situation:

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Tax services ask you for a tax supplement

The tax authority has a period until the end of the 3e year following the year in which the tax is due.

Example :

The administration can act until December 31, 2028 for the tax due on 2025 income.

You receive a correction proposal

If the administration you notified a proposal for rectification, the deadline is interrupted.

The date of this notification then serves as the basis for a new limitation period of 3 years.

Example :

You receive a proposed correction in November 2026 regarding your 2023 income tax, the administration has until December 31, 2029 to claim amounts that you should have paid.

You're suspected of fraud

The deadline is extended until the end of the 10e year after the year for which the tax is due, if you are suspected of tax evasion (including covert activity or fraudulent conduct).

Example :

The administration may act until 31 December 2035 for the tax due on 2025 income.

Who can help me?

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  • For general information

    By phone:

    0809 401 401

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

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  • To contact the local service managing your file (contact information is on your tax notices and income tax returns)

    Tax department (treasury, tax department...)

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