The Belgian tax authorities have decided to increase the number of tax audits on a yearly basis.
In a recent communication they have announced that they will mainly focus on the following items:
- internet sales
- employees claiming actual professional expenses
- company directors claiming actual professional expenses
- non-profit organisations that may be subject to corporate income tax
- sports clubs
- split-up of rights of ownership (usufruct of property)
- notional interest deduction (companies)
