Belgian national residents with accounts abroad faced enquiries from the tax administration based on information from international data exchanges. The administration suspected them of tax evasion if foreign income was not declared. Our intervention resulted in a correct valuation of taxable foreign income, applying a...
A company underwent a tax audit during which all the data on its computer servers was copied, including confidential correspondence with lawyers. These confidential communications were later used by the tax administration during a pre-taxation dispute. The case was referred to the district court judge,...
Since 2019, Belgian employers must record the award of RSUs and ESOPs on payslips. This new obligation led to checks by the tax administration on undeclared income from previous years. Non-declaration of this professional income was severely penalised, with application of extended valuation periods and...
An industrial waffle bakery that used the exemption from passed-on withholding tax for shift and night work to ensure continuity of the production process faced the rejection of the total exemption applied. The tax administration rejected the exemption because the company could not provide sufficient...
One of our recent successes involved an international transport company that depreciated its new trucks and trailers (chassis) over four years. However, the tax administration assessed a depreciation excess on the rolling stock and referred to a previous agreement with the company, which had agreed...
16. A Belgian company active in inland navigation had to periodically submit its fleet to technical inspections in order to receive the necessary certificates. As a result of these technical inspections, improvement works are carried out on the vessels concerned, an obligation common within the...