| Situation | Form | Deadline | Fine |
|---|---|---|---|
| No business, no withholding | Form 030 | 3 month(s) | €100.00 |
| Pays wages with withholding | Form 036 or 037 | 1 month(s) | €400.00 |
| Self-employed or professional | Form 036 or 037 | 1 month(s) | €400.00 |
| Company or entity | Form 036 | 1 month(s) | €400.00 |