Understand · Payroll glossary
What is the tax assessment notice?
Updated on
The tax assessment notice is the FPS Finance document showing the calculation of your final tax: what you get back or what you have to pay. In 2026: 1 year (deadline for lodging an objection, counted from the third working day after the notice is sent). In Dutch: aanslagbiljet.
Definition of the tax assessment notice
It arrives a few months after the tax return, by 30 June of the year following the tax year at the latest. It shows your income, the tax calculated, the municipal tax, the special social security contribution and the withholding taxes already paid.
Tax to pay is due within two months; a refund usually arrives within two months. You have one year to lodge an objection.
The key figure in 2026
Source: Contentieux administratif : réclamation dans un délai d’un an à compter du troisième jour ouvrable qui suit la date d’envoi de l’avertissement-extrait de rôle (article 371 du CIR 92), FPS Finance, circular 2023/C/23 (as reproduced by Forum for the Future) (secondary source). Value in force on 1 October 2026.
Worked example
A single white-collar worker on €3,000 gross, with double holiday pay and a bonus: estimated tax after the fiscal work bonus €7,417.08, withholding tax (bedrijfsvoorheffing / précompte professionnel) actually deducted €7,324.99 (code 286 of their tax form 281.10 (fiche 281.10)), i.e. €92.09 to pay. With two dependent children: tax €5,781.05, withholding tax deducted €5,670.99, i.e. €110.06 to pay (Indexo estimate, 7% municipal tax).
In Dutch: aanslagbiljet
If your tax file is handled in Dutch, you receive an ‘aanslagbiljet’; in French, an ‘avertissement-extrait de rôle’: it is the same document, with the same tax calculation. On Indexo’s English pages: tax assessment notice.
Dutch term taken from: FPS Finance, Gemeente Londerzeel.
Not to be confused with…
- Tax form 281.10: your employer’s annual tax slip: it shows your pay for the year and the withholding tax deducted, for your tax return.
- Proposed simplified return: a pre-filled return sent before the tax is assessed; the tax assessment notice comes afterwards, with the final calculation.
Calculate it for your situation
Every amount in your tax calculation, the tax recalculated by Indexo, and your deadlines for payment and objection.
Related terms
- Personal income tax (PIT)Tax and tax return · in Dutch: personenbelasting
- Tax yearTax and tax return · in Dutch: aanslagjaar
- Tax form 281.10Tax and tax return · in Dutch: loonfiche 281.10
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Contentieux administratif : réclamation dans un délai d’un an à compter du troisième jour ouvrable qui suit la date d’envoi de l’avertissement-extrait de rôle (article 371 du CIR 92), FPS Finance, circular 2023/C/23 (as reproduced by Forum for the Future) (secondary source).
- Période imposable et avertissement-extrait de rôle (updated on 8 January 2026), Wikifin (FSMA) (secondary source).
- Avertissement-extrait de rôle : comment le lire ? (11 July 2024), Accountable (secondary source).
- Délais de prescription au fisc : délai d’imposition jusqu’au 30 juin de l’année qui suit l’exercice, paiement dans les deux mois, Securex (secondary source).
- Toelichting bij deel 1 van de aangifte in de personenbelasting, aanslagjaar 2026 (Vlaams Gewest), FPS Finance.
- Belasting aanvullend op de personenbelasting, Gemeente Londerzeel.