Late-filing penalty (TOB)
The fee runs per started week, not per completed one: one day late already costs a full week.
Result
- Deadline for the period
- 31 Aug 2026
- Days late
- 19
- Started weeks
- 3
- Tax due
- €350.00
- Late-filing fee
- €150.00
- Late-payment interest
- €1.28
- Penalties total
- €151.28
Two of these figures are challenged: the €2,600 ceiling may be expressed relative to the tax due, and the late-payment interest may follow a moving monthly rate rather than a fixed annual one. A separate fine of at least €1,000 for a missing delivery slip is not modelled here.
Where the money goes
- Tax due69.8%€350.00
- Late-filing fee29.9%€150.00
- Late-payment interest0.3%€1.28
Next deadline: the 7/2026 period, due on 30 Sept 2026.
The link carries your figures: opened anywhere else, it shows exactly the same result.
How this number is reached
The deadline is the last working day of the second month following the transaction month, walked back over weekends and Belgian public holidays. Lateness is counted in days between that deadline and the settlement, then converted to started weeks. The fee is €50 per started week, capped at €2,600. Interest runs at 7% a year, pro-rated by day.
Frequently asked questions
What exactly is the deadline?
The last working day of the second month following the transaction month. For a private investor filing for themselves it really is the second month: the one-month deadline applies only to professional intermediaries.
How is the fee calculated?
€50 per started week of delay, up to a maximum of €2,600. A started week counts as a whole one: a single day late costs €50.
Is interest charged on top of the fee?
Yes, 7% a year on the unpaid tax, pro-rated by the number of days. It is charged in addition to the late-filing fee, which penalises the late declaration rather than the late payment.
Where is the declaration filed?
Through MyMinfin → My declaration → Miscellaneous taxes → DivTax. Since 14 July 2025 submission by email is no longer accepted. Payment goes to BE39 6792 0022 9319; MyMinfin generates the structured communication automatically.
Read more
- Self-declaring as a DEGIRO or Interactive Brokers investor: a walkthrough
A foreign broker leaves TOB, foreign dividends and realised gains for you to report yourself. This walkthrough follows the three returns those obligations land in, and which document feeds each one.
- Where dividends and stock-lending income go on the Belgian return: the boxes and codes
Foreign dividends with no Belgian withholding tax go in box VII, code 1444/2444, for the amount actually received — while the reclaim of the exempt €833 tranche sits under 1437/2437. Securities lending does not follow the same code: the compensation payment is miscellaneous income, in box XV.
- Declaring a foreign broker account: the NBB register and box XIII
Holding a DEGIRO, Interactive Brokers or Trade Republic account puts two separate obligations on a Belgian resident — a one-off registration with the National Bank, and a line on the return every year the account exists.
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