For this problem, “11 files are currently closed”. Surveys that had been opened following “Recent controls, but which can relate to several years of income”. More than 72 % of the files included undeclared income, with the consequence “A taxable basic increase of 132,721 euros and a tax increase of 33,651 euros”. Increases were applied in 55 % of the files, specifies the spokesperson for the SPF Finance.
“With influencers, we observe a professionalization of personal visibility”: how social networks have redefined our interactions
People who do not declare their income (as well as the products and services of the company they receive) are exposed to a 50 % increase in tax. If the income is poorly declared, the increase is 10 %.
A website to help content creators properly declare their income
In view of the complexity of this new material, the SPF Finances wanted to help influencers by putting online a website allowing them to correctly complete their tax declaration. Whoever publishes promotional messages on a daily, weekly or monthly basis and for which he is remunerated must be subject to VAT. The content producer can nevertheless opt for the franchise scheme if the annual turnover does not exceed 25,000 euros.
“The fact that companies offer you products or pay you to promote their products is a consequence of your popularity on social networks and therefore occurs within the framework of this role”we underline on the SPF Finance website. “These income from promotional services are taxable and you must mention them in your tax return, in principle as professional income. In certain circumstances, these income can however be considered as various income.”
“Being an influencer is managing a real business”: Noracontetout, the Belgian who is a hit on social networks
The tax administration also recalls that minors of age are also concerned. The one who wins “Net more than the tax exempt from taxes, or 10,570 euros for the 2024 income year (2025 tax exercise), must pay taxes on this amount”.
Linkedin, Instagram, Facebook: here are the most popular social networks with Belgians
So, yes, influencers are in the tax authority of the taxman. But how do we discharge them? “The tax services know them, since they show themselves publicly on social networks”specifies an inspector.