ARTICLE · 08 MARCH 2023

New Procedural Tax Rules As From 2023!

Field Fisher Waterhouse LLP

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A law adopted on the 20th of November 2022 contains major changes to the Belgian tax procedure.

BelgiumTax

Lionel Wellekens

A law adopted on the 20^th of November 2022 contains major changes to the Belgian tax procedure. The law notably provides the extension of tax investigation, assessment and retention periods. It also changes the approach of the duty to collaborate with the Belgian Tax Authorities ("BTA").
Changes apply to both direct taxes and VAT and will enter into force as from tax year 2023 and for VAT as from 1^st of January 2023.

I. Direct taxes

A. Investigation and assessment periods
The BTA may only investigate and assess taxes due by taxpayers within certain periods.

The standard investigation and the standard assessment periods are currently 3 years. These periods can be extended in particular situations such as circumstances implying a (suspicion of) tax fraud (extended to 7 years).

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