FAQ - Frequently Asked Questions

Joint income tax return

1. Could I submit a joint income tax return if I am in common-law marriage?

No. A joint income tax return may be submitted if the persons were married to each other.

2. Could we submit a joint income tax return if we got married in 2013?

No. Only person who were married on 31.12.2012 could file a joint income tax return.

3. Is it more useful to file a joint income tax return or file separate income tax returns?

Generally it is always useful to make a joint income tax return.


Refund of income tax 

1. Could a bailiff arest my share of the income tax refund if I submit a joint income tax return with my husband?

Both husbands share a solidary liability for tax and bailiff liabilities if they submit a joint income tax return.

2. Could I transfer my refund of income tax to a bank account which is not mine?

Yes, you may transfer your refund of income tax to the bank account of someone else
 

Maintenance support 

1. If I declare maintenance support, then who do I fill in as a receiver?

You should fill in a person who receives maintenance support on the basis of a court judgment or a notarised agreement between the parties. Usually one parent pays it to the other parent.

Submission of additional documents 

1. Is it necessary to submit any additional documents before submitting an income tax return?

If you have to submit any additional documents then a corresponding message will appear on your personal income tax return information page. There you can upload additional documents and submit them to the Tax and Customs Board through the e-Tax Board/eCustoms.