Tax measures: Varia

Moreover the government will ensure legal certainty and stability throughout the legislature as far as the scope of the existing exemptions from wage tax pass-through is concerned. 

The government will ensure legal certainty and stability throughout the legislature as far as the scope of the existing exemptions from wage tax pass-through is concerned. 

The government will ensure that for all ongoing tax audits and/or disputes or questions to a taxpayer, there will be direct and immediate access to the inspector or department responsible for the audit. More specifically, for audits in the various tax subdomains (VAT, corporate income tax, withholding tax, etc.), uniform communication will be introduced, as well as a clear point of contact for the various competent centres (with telephone codes and e-mail addresses) and the possibility to contact them directly and make an appointment if necessary. 

Efforts will be made to publish circulars promptly and adjust administrative comments when new legislation is announced. Moreover, the government is committed not to introduce retroactive tax rules. 

The government will evaluate the operation of the ruling service. Also, the local centres of the tax authorities will be revalued so that individuals and SMEs can go to them more quickly with smaller questions.

To reduce the number of tax disputes pending before the Belgian courts, the tax mediation service will be transformed into a tax arbitration service. 

The current prohibition on deduction for corporate income tax purposes will apply only to repeated offences resulting in an actual increase in tax of at least 10% and not to good-faith breaches or administrative oversights.

The offset against the additional taxable base may be applied to losses of the current year, but not to those of previous years.

For first-time good-faith offences, the automatic 10% penalty will no longer be imposed; instead, the taxpayer will only receive a warning. The tax authorities will no longer impose an automatic penalty if the conditions for a waiver are met. The focus should be on clarification and adjustment rather than punishment.

This proposal was included in the draft program law filed on 27 May 2025, which proposes introducing a rebuttable presumption of good faith on the part of the taxpayer when in breach for the first time. This presumption would be renewed after the expiry of four tax years following the one in which the first offence was committed. However, if a second offence is committed within this period, the penalty applied will be 20%.

Finally, it will be examined whether it is appropriate, following the Dutch example, to provide for an exemption from penalties in the case of a so-called “objectively defensible” position, i.e., when it can be defended, on the basis of the current state of case law, that the taxpayer acted correctly.

Control capacity is strengthened, as is data exchange and cooperation between the various inspection services, police and judiciary.

Investigation deadlines

The concepts of semi-complex return (e.g., a return containing an offset of the flat-rate foreign tax credit referred to in Article 285 CIR) and complex return (e.g., a return that must indicate the existence of a legal arrangement) are combined into a single concept of complex return. This allows the tax authorities to assess tax on such returns for a period of 4 years from 1 January of the year of the tax assessment period.

The exhaustive list of categories falling under the concept of a complex return will include all the elements previously covered under the semi-complex return, as well as those relating to the complex return according to the current version of Article 354 of the CIR 92.

In cases of tax fraud, the assessment period is reduced from 10 years to 7 years.

The new deadlines will apply retroactively from the 2023 tax year.

Further efforts are being made on data mining and risk detection by investing in IT tools. A legal framework is also created for the use of data from the CAP (Central Accounts and Financial Contracts Contact Point) in the context of anonymous data mining for case selection purposes. Crypto accounts must also be notified to the CAP. In addition, the government will be able to process financial data of foreign origin already automatically received by the administration into the CAP, as well as online gambling player accounts over EUR 10,000. 

Access to the CCP (Central Contact Point) will be easier. The tax administration will, in case of sufficient and accurate evidence of fraud or an indicative deficit and after authorisation from an official in the rank of adviser general, be able to consult the CCP directly. 

The government will help the regions, if they wish, fight against so-called share deals involving real estate companies.

Abuses involving private foundations will also be tackled by clarifying the federal legislation regarding 'disinterested purposes' and reviewing the sanction mechanism. Notaries will also be made accountable. In case of improper use of a foundation, the tax authorities will be allowed to request its dissolution. 

The application of non-profit taxation (including legal entities tax) will be adjusted in the light of the new Companies and Associations Code. This will assess the effectiveness of the profit distribution ban and address the growing trend of using non-profit organisations to trade illegally and enrich themselves without paying taxes.  

The government will explore introducing an optional and simple system on disallowed expenses to replace the current complex rules and separate detailed calculations.

The tax increase due to insufficient upfront payments will no longer be affected by signing a framework agreement under a tax-shelter scheme.

To reduce the administrative burden, the rules related to the deduction limitation of car expenses will be simplified.