Belgian Tax Procedures Reformed with Focus on International Tax Matters

Journal
Belgium
European Taxation 2023 (Volume 63), No. 4
As part of the Belgian government’s plan to fight tax and social fraud, legislation was approved to provide the Belgian tax authorities with a much broader toolset for investigating taxpayers. The main pillar of this legislation is the extension of the standard tax assessment, investigation and retention periods. The extended statute of limitations – which applies to both income taxes and VAT – seems to focus on cross-border transactions in particular.