The deceased's personal income tax return is a separate return from the inheritance tax declaration. It covers income from 1 January to the date of death. Here are the rules, the deadlines and the practical steps.
Who files the return
The return is filed by the heirs or universal legatees. When there are several heirs, one return suffices, signed by one heir acting for all. The others remain jointly liable for any tax due.
What income to declare
Only income received between 1 January of the year of death and the date of death:
- pension, salary, unemployment, sickness benefit;
- rental income and indexed cadastral income pro rata;
- movable income (interest, dividends) on which the final withholding tax has not been collected;
- capital gains on the sale of certain assets.
Income received after the death (rent after the date of death, dividend after the date of death) does not belong in this return. It will later be declared in the heirs' own returns.
Deadlines
The FPS Finance automatically sends a brown envelope to the deceased's last known address or to one of the heirs. The deadlines:
- the return is sent in July of the year following the death;
- it must be filed within 5 months of dispatch, typically by the end of December;
- in case of death in November or December, the return is sent in July of the following year.
No return received by 15 September? Request one via your tax office or via MyMinfin ("My returns"). Failure to file leads to an automatic assessment.
Points to watch
Married or legal cohabiting partners still file the year-of-death return jointly. The surviving partner chooses between a joint return (deceased and partner together for the full year) or two separate returns. The joint return is usually more advantageous due to income splitting.
Deductions for the deceased remain fully claimable for the tax year:
- pension savings, long-term savings;
- gifts to approved institutions before death;
- service vouchers up to the date of death;
- maintenance paid before death.
The single own home tax reduction falls away on the date of death but still applies for the months before.
If tax is due
The tax is paid out of the estate. If the assessment notice arrives late (often more than a year after death), the heirs can apply for a payment plan via MyMinfin (see our guide on payment plans). If a refund is due, it is paid into an estate account on presentation of a certificate of inheritance.
Working document
Nalenta provides a deceased's personal income tax worksheet which collects every figure you need: salary slips, pension slips, rent received, dividend statements and deductions. You complete it together with the heirs and hand it to the accountant, or use it to fill Tax-on-web yourself.
How Nalenta tracks the deadline
Your checklist shows the deadline for the deceased's personal income tax return. We link to the worksheet and to Tax-on-web (after sign-in with your own eID).