A calendar-year Dutch B.V. files its corporate tax return by 1 June, extendable to 1 November; a Dutch resident files by 1 May. Luxembourg companies and residents file their 2025 returns by 31 December 2026 and pay quarterly advances. Belgian companies pay corporate tax in advance on 10 April, 10 July, 10 October and 20 December to avoid a 6.75% surcharge. Accounts go to the KvK within 12 months at the latest, to the RCS and the NBB by 31 July.
Three countries, one calendar, very few second chances
A company in the Benelux has three kinds of deadline. Some come every month or quarter: VAT returns, EU sales listings and payroll returns. Some come once a year: the corporate tax return, the annual accounts and, in Belgium, the UBO confirmation. And some are not deadlines in the strict sense but cost money if you ignore them: Belgian advance payments, Luxembourg quarterly advances and the Dutch provisional assessment that stops tax interest from running.
The owner sits on a second calendar. A Dutch resident files a personal return by 1 May, a Belgian resident by mid-July or mid-October, a Luxembourg resident by 31 December. A director who lives in one country and runs a company in another follows both calendars at the same time.
The rules look similar and are not: Luxembourg VAT is due on the 15th, Belgian quarterly VAT on the 25th, Dutch VAT at the end of the month. Below are the 2026–2027 dates, a month-by-month calendar and the penalties for a missed date.
1 June
Corporate tax return for a calendar-year B.V.
31 December
Corporate and personal tax returns for the previous year.
10 April
First advance payment that avoids the surcharge.
Monthly
VAT, listings and payroll keep running.
Netherlands: Belastingdienst and KvK dates
Dutch deadlines are generous on paper and strict in practice. Extensions are granted almost automatically, but tax interest keeps running and default penalties are imposed by computer.
| Obligation | Deadline (calendar year) | Notes |
|---|---|---|
| Corporate tax return (Vpb) | 1 June of the following year | Extension to 1 November on request before 1 June; adviser scheme: 2025 returns until 1 May 2027 |
| Provisional assessment to stop tax interest | Request before 1 June (Vpb) or 1 May (income tax) | Interest in 2026: 7.5% for Vpb, 5% for most other taxes |
| VAT return and payment | Last day of the month after the period | Quarterly is the default; monthly on request or by decision |
| EU sales listing (ICP) | Same date as the VAT return | Monthly if intra-EU supplies of goods exceed EUR 50,000 a quarter |
| Payroll tax return (loonaangifte) | Last day of the month after the wage period | Four-weekly periods possible |
| Annual accounts B.V.: adoption | Within 5 months, extendable by up to 5 months | Shareholders' meeting decides the extension |
| Annual accounts B.V.: filing at KvK | 8 days after adoption; at the latest 12 months after year end | Digital filing in XBRL for micro, small and medium-sized entities |
| Personal income tax return | 1 May of the following year | Extension to 1 September on request before 1 May |
| UBO details in the Trade Register | Within a week of a change | No annual confirmation |
The corporate tax return is the date most owners know. It is due five months after the financial year ends, so 1 June 2027 for the 2026 year. An extension to 1 November can be requested online between 1 March and 1 June. A company with a broken financial year applies on paper, within five months of its year end. Tax advisers can use the professional extension scheme instead: for the 2025 returns the final date is 1 May 2027, provided the adviser has filed at least 30% of its portfolio by 1 September 2026.
Extensions do not stop tax interest. Interest on a corporate tax assessment starts six months after the year end. The cure is a provisional assessment that reflects the expected profit, requested before 1 June, or the return itself filed before that date. If the assessment then follows within the statutory period, no interest is charged. At 7.5% in 2026 this is not a rounding error on a profit of EUR 500,000.
The annual accounts follow company law, not tax law. The board prepares them within five months; the general meeting can extend that by up to five months, and must then adopt them. They are filed at the KvK within eight days of adoption. If they have not been adopted, the prepared accounts must still be filed, at the latest twelve months after the year end. Where all shareholders are also directors, signing the accounts counts as adoption, so the twelve-month long stop is not the safe harbour many owners think it is.
Hold B.V. and Op B.V. close their books on 31 December 2026. The adviser requests provisional assessments in March 2027 based on the forecast profit. The directors adopt the accounts on 15 May 2027 and file them at the KvK on 20 May. The corporate tax return goes in later under the adviser scheme. No tax interest, no penalty, no publication issue.
Law and practice: Algemene wet inzake rijksbelastingen (General State Taxes Act) for filing periods, default penalties and tax interest; Wet op de vennootschapsbelasting 1969; Wet op de omzetbelasting 1968; Wet op de loonbelasting 1964; Civil Code Book 2, Articles 2:210 and 2:394 for adoption and filing of B.V. accounts; Belastingdienst guidance on extension of the corporate tax return; KvK guidance on filing annual accounts.
Luxembourg: ACD, AED and LBR dates
Luxembourg splits its calendar among three bodies. The direct tax administration (ACD) handles income taxes and advances. The registration duties, estates and VAT authority (AED) handles VAT. The Luxembourg Business Registers (LBR) runs the RCS and the beneficial owners register (RBE).
| Obligation | Deadline | Notes |
|---|---|---|
| Corporate income tax, municipal business tax and net wealth tax returns | 31 December of the following year | 2025 returns due 31 December 2026 |
| Corporate income tax advances | 10 March, 10 June, 10 September, 10 December | Amounts fixed by the ACD on the basis of the last assessment |
| Municipal business tax and net wealth tax advances | 10 February, 10 May, 10 August, 10 November | Same logic |
| VAT return | 15th of the month after the period | Monthly above EUR 620,000 turnover, quarterly from EUR 112,000, annual below |
| Annual VAT return | 1 March (annual filers) or 1 May (monthly and quarterly filers) | Recapitulates the year |
| Recapitulative statement (EU sales) | 25th of the month after the period | Quarterly possible for goods up to EUR 50,000 a quarter |
| Payroll withholding tax | 10th of the month after the period | Monthly if EUR 750 or more is withheld a month |
| Annual accounts | Approval within 6 months; filing at the RCS within 1 month after approval | 31 July for a calendar-year company |
| Personal income tax return | 31 December of the following year | 2025 returns due 31 December 2026 |
| RBE (beneficial owners) | Within one month of a change | Enforcement campaign since 21 September 2026 |
The headline difference with the Netherlands is the late corporate tax deadline. A Luxembourg S.à r.l. with a calendar year files its 2025 corporate income tax, municipal business tax and net wealth tax returns by 31 December 2026. That is not a reason to file in December. The ACD issues advances based on the last assessment, and a company whose profit has grown pays too little during the year and settles the balance later, with interest if the assessment comes late.
The accounts run on a tighter schedule: approval within six months, filing with the RCS within one month after that, so 31 July for a calendar-year company.
A Luxembourg SOPARFI with a calendar year pays its net wealth tax advances on 10 February, 10 May, 10 August and 10 November 2027. Its accounts for 2026 are approved on 25 June 2027 and filed at the RCS on 5 July. The 2026 corporate tax returns are filed in September 2027, well before 31 December. The Dutch owner files her Dutch personal return by 1 May 2027 and reports the shares in box 2.
Law and practice: Abgabenordnung and Income Tax Law (LIR) for returns and advances; ACD page on tax advances; amended law of 12 February 1979 on VAT and AED guidance on VAT returns and recapitulative statements; amended law of 19 December 2002 on the RCS and annual accounts; law of 13 January 2019 on the RBE; LBR enforcement phase announced for 21 September 2026.
Belgium: FPS Finance and NBB dates
Belgium is the strictest of the three on cash flow. The corporate tax return is due relatively late, but the tax itself must be paid in advance during the year. A company that does not pay in advance faces a surcharge, and the earlier it pays, the more it saves.
| Quarter | Statutory date (calendar year) | 2026 practical date | 2027 practical date | Bonus (assessment year 2027) |
|---|---|---|---|---|
| Q1 | 10 April | 10 April | 12 April | 9.00% |
| Q2 | 10 July | 10 July | 12 July | 7.50% |
| Q3 | 10 October | 12 October | 11 October | 6.00% |
| Q4 | 20 December | 21 December | 20 December | 4.50% |
For assessment year 2027, which covers financial years ending in 2026, the surcharge on corporate tax not covered by advance payments is 6.75%. Each advance payment earns a bonus that offsets the surcharge: 9% for the first quarter, 7.5% for the second, 6% for the third and 4.5% for the fourth. The bonus cannot exceed the surcharge, and an excess is not refunded. Small companies do not pay the surcharge in their first three financial years.
Self-employed individuals followed the same system until the personal income tax reform adopted by the Chamber on 10 July 2026. Under that reform, the advance payment obligation for the self-employed disappears from income year 2026 and a fifth payment window runs from 21 December to 20 February. Advance payments remain the simplest way to spread the tax.
| Obligation | Deadline | Notes |
|---|---|---|
| Corporate tax return (Biztax) | Usually the last day of the 7th month after year end; for 2026 set at 30 September and extended to 15 October 2026 | Calendar-year companies; the 2027 date is announced in spring |
| VAT return | Monthly: 20th of the following month; quarterly: 25th of the month after the quarter | Q4 2026 due 25 January 2027 |
| Intra-EU listing | Same rhythm as the VAT return | Monthly above EUR 50,000 of intra-EU goods a quarter |
| Annual client listing | 31 March | Sales to Belgian VAT-registered customers |
| Payroll withholding (bedrijfsvoorheffing) | 15th of the following month | Quarterly for small employers |
| Annual accounts | General meeting within 6 months; filing at the NBB within 30 days, at the latest 7 months after year end | 31 July for a calendar-year company |
| UBO register | Annual confirmation within a year of the last one | Even if nothing changed |
| Personal income tax return 2026 | MyMinfin: 15 July, extended to 19 July; specific income: 16 October, extended to 31 October 2026 | Paper: 30 June |
Personal returns with specific income, such as self-employed profits, foreign professional income or director's pay, follow the later mid-October track. The 2027 dates are announced when MyMinfin opens in spring.
Expected corporate tax is about EUR 45,000 at the SME rate. If nothing is paid in advance, the surcharge is 6.75% of the tax, or about EUR 3,000. Paying a quarter of the tax on each of the four dates earns bonuses of 9%, 7.5%, 6% and 4.5% on each quarter, an average of 6.75%, which cancels the surcharge. Paying everything on 12 April 2027 earns 9% and cancels it with room to spare.
Law and practice: Income Tax Code 1992, Articles 157 to 168 (advance payments and surcharge) and 412 (payroll withholding); Royal Decree no. 1 for VAT returns; Code of Companies and Associations, Articles 3:10 and 3:12 for accounts; law of 18 September 2017, Articles 74 and 132, for the UBO register; FPS Finance pages on tax returns and advance payments.
Month by month: October 2026 to December 2027
The table assumes a company with a calendar financial year, quarterly VAT and monthly payroll, and an owner who files a personal return. Dates are statutory; where a date falls on a weekend, most rules move it to the next working day, but plan on the earlier date.
| Month | Netherlands | Luxembourg | Belgium |
|---|---|---|---|
| October 2026 (rest) | 31 Oct: Q3 VAT and ICP; September payroll return | 25 Oct: Q3 recapitulative statement | 20 Oct: September VAT (monthly); 25 Oct: Q3 VAT and listing; 31 Oct: personal returns with specific income |
| November 2026 | 1 Nov: 2025 Vpb returns with an extension | 10 Nov: business tax and wealth tax advance; 15 Nov: October VAT (monthly) | 15 Nov: payroll withholding; 20 Nov: October VAT (monthly) |
| December 2026 | 31 Dec: long stop for filing 2025 accounts at the KvK | 10 Dec: corporate and personal tax advance; 31 Dec: 2025 tax returns | 20 Dec (21 Dec in practice): Q4 advance payment |
| January 2027 | 31 Jan: Q4 VAT and ICP | 15 Jan: Q4 VAT; 25 Jan: recapitulative statement | 20 Jan: December VAT; 25 Jan: Q4 VAT and listing |
| February 2027 | Payroll returns continue | 10 Feb: business tax and wealth tax advance | Payroll withholding by 15 Feb |
| March 2027 | Income tax return 2026 opens on 1 March | 1 Mar: annual VAT return (annual filers); 10 Mar: tax advance | 31 Mar: annual client listing |
| April 2027 | 30 Apr: Q1 VAT and ICP | 15 Apr: Q1 VAT | 12 Apr: Q1 advance payment; 25 Apr: Q1 VAT |
| May 2027 | 1 May: income tax return or extension; adviser scheme ends for 2025 returns; 31 May: accounts prepared | 1 May: annual VAT return (monthly and quarterly filers); 10 May: advance | Personal return season opens |
| June 2027 | 1 Jun: Vpb return 2026 or extension request | 10 Jun: tax advance; 30 Jun: accounts approved | 30 Jun: general meeting approves accounts; paper personal returns |
| July 2027 | 31 Jul: Q2 VAT and ICP | 15 Jul: Q2 VAT; 31 Jul: accounts filed at the RCS | 12 Jul: Q2 advance payment; mid-July: online personal returns; 25 Jul: Q2 VAT; 31 Jul: accounts filed at the NBB |
| August 2027 | Payroll returns continue | 10 Aug: business tax and wealth tax advance | Payroll withholding by 15 Aug |
| September 2027 | 1 Sep: extended income tax returns | 10 Sep: tax advance | End of September: corporate tax return, unless extended |
| October 2027 | 31 Oct: Q3 VAT; accounts adopted if extended | 15 Oct: Q3 VAT | 11 Oct: Q3 advance payment; mid-October: personal returns with specific income; 25 Oct: Q3 VAT |
| November 2027 | 1 Nov: Vpb return 2026 with extension | 10 Nov: advance | Payroll withholding by 15 Nov |
| December 2027 | 31 Dec: long stop for filing 2026 accounts | 10 Dec: advance; 31 Dec: 2026 tax returns | 20 Dec: Q4 advance payment |
Three periods are crowded: May to early June, July and December. A group with companies in two countries should plan its close around these peaks, not around the statutory last day.
Law and practice: Dates compiled from the Belastingdienst, KvK, guichet.lu, the ACD, the AED, FPS Finance and the National Bank of Belgium. Belgian 2027 personal and corporate return dates are set each year by FPS Finance; the dates shown for 2027 follow the usual pattern.
What a missed date costs
Penalties are modest for a single slip and expensive for a pattern. All three countries escalate for repeat offenders, and in all three a missed accounts filing creates risks for directors that go well beyond the fine.
| Country | Late filing | Late payment and interest | Accounts and registers |
|---|---|---|---|
| Netherlands | VAT EUR 82 after 7 days' grace; payroll EUR 83; income tax EUR 469; Vpb EUR 3,354; up to EUR 6,709 for repeats | VAT and payroll: 3% of the amount, minimum EUR 50, maximum EUR 6,709; tax interest 7.5% (Vpb) and 5% (other taxes) in 2026 | Late KvK filing is an economic offence and, in bankruptcy, a presumption of mismanagement against the directors |
| Luxembourg | Surcharge of up to 10% of the tax; fine of up to EUR 25,000 for a compulsory return not filed | Late payment interest of 0.6% per month | LBR: warning after 30 days, EUR 40 a day from month 7 (maximum EUR 3,600), striking off after 12 months; RBE fines from EUR 1,250 to EUR 1,250,000 |
| Belgium | VAT: EUR 100 per month of delay, capped at EUR 500; corporate and personal returns: tax increase and administrative fine | Advance payment surcharge 6.75% (assessment year 2027); VAT late payment 5% to 15% plus interest | NBB late filing surcharge rising with the delay; risk of court dissolution after three years; UBO fines from EUR 250 to EUR 50,000 |
The Dutch system is the most automatic. A VAT return filed eight days late attracts a penalty of EUR 82 without anyone looking at the file, and a late payment costs 3% of the amount, with a minimum of EUR 50. A corporate tax return filed after a reminder and a summons costs EUR 3,354 the first time. The real cost is the estimated assessment that follows a missing return.
In Luxembourg the risk sits with the registers: since 21 September 2026 the LBR flags uncured deficiencies on public extracts, which banks read. In Belgium it sits in cash: no advance payments means a surcharge.
A company misses a quarterly VAT return by three weeks. In the Netherlands, without earlier offences: EUR 82, plus 3% of the VAT if it was paid late too. In Belgium: EUR 100 for each month started, plus 5% of the VAT if the payment was late. In Luxembourg: a reminder, then a fixed penalty and interest at 0.6% per month on the unpaid VAT. Repeat it and the grace periods disappear.
Law and practice: Belastingdienst page on penalties (amounts in force in 2026); Luxembourg Abgabenordnung, paragraphs 168 and 202, and LBR enforcement notice; Belgian VAT Code, Article 70, Royal Decree no. 44 on VAT fines, and Income Tax Code 1992, Article 444 on tax increases.
Your next eight deadlines
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Your next tax and filing deadlines
Pick your countries, who files and how often you file VAT. You see the next eight deadlines from today's date, sorted, with the penalty you risk if you miss them.
1 June for Vpb, 1 May for income tax; request a provisional assessment to stop interest.
31 December for returns, 31 July for accounts, advances every quarter.
Advance payments on 10 April, 10 July, 10 October and 20 December.
KvK, RCS and NBB filings and UBO updates are checked actively now.
Benelux tax deadlines: frequent questions
When is the Dutch corporate tax return due?
Five months after the end of the financial year: 1 June for a calendar-year B.V. You can ask the Belastingdienst for an extension to 1 November, and a tax adviser who uses the extension scheme for professionals can file the 2025 returns until 1 May 2027, provided the adviser meets the filing percentages of the scheme.
When do Luxembourg companies file their tax returns?
The corporate income tax, municipal business tax and net wealth tax returns for 2025 are due by 31 December 2026. The quarterly advances run separately: corporate income tax on 10 March, 10 June, 10 September and 10 December, municipal business tax and net wealth tax on 10 February, 10 May, 10 August and 10 November.
What are the Belgian advance payment dates for 2027?
For a calendar-year company the statutory dates are 10 April, 10 July, 10 October and 20 December. In 2027 the first three fall on a weekend, so the practical dates move to the next working day: 12 April, 12 July and 11 October. 20 December 2027 is a Monday.
What happens if I file my Dutch VAT return late?
The Belastingdienst gives seven calendar days of grace if you are not a repeat offender. After that, the standard default penalty is EUR 82. Paying late is a separate offence: 3% of the amount paid late, with a minimum of EUR 50 and a maximum of EUR 6,709.
Do I have to confirm my UBO details every year?
In Belgium, yes: the UBO register must be confirmed every year, even if nothing changed. In the Netherlands and Luxembourg there is no annual confirmation, but every change must be registered promptly: within a week in the Dutch Trade Register and within one month in the Luxembourg RBE.
Is 31 December the Luxembourg deadline for personal tax returns too?
Yes. The 2025 return of a resident who must file is due by 31 December 2026. A late compulsory return risks a surcharge of up to 10% of the tax and a fine of up to EUR 25,000; a voluntary return filed late may simply not be processed, and the refund is lost.