The Belgian tax authorities announced last week their focus areas for upcoming tax audits in order to encourage individuals to fulfil their tax obligations.

As from 2013, the Belgian tax authorities started auditing certain individuals who are employed under the special tax regime for foreign executives in Belgium. When looking at the new focus areas for tax audits, the special tax status is placed on top of the list. The foreign executives should therefore, more than ever, keep evidence of their business trips.

Furthermore, resident taxpayers who are working in an international employment situation (eg: salary-split) and who requested a tax exemption for foreign income in their tax return, will have a greater risk of receiving a request for information from the Belgian tax authorities and finding themselves confronted with a tax audit in this respect. Here again, the taxpayers should keep all proof of their physical presence abroad.

Taxpayers may also expect questions from the tax authorities or a tax audit in case the automatic processing of the personal income tax return reveals one of the following items:

  • The taxpayer did not report all of his worldwide earned income;
  • The taxpayer did not report his Belgian or foreign real estate (other than the family-owned dwelling);
  • The taxpayer claimed a tax reduction for gifts made to charitable organisations without having the required supporting fiscal attestations.

In case you have to deal with a tax audit and you would like to receive our assistance on this matter, please feel free to contact Barbara Steens or Inneke Vekeman.

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