The Royal Decree of 24 September 2013 on administrative fines was published in the Belgian Official Gazette on 30 September 2013. This decree introduces a new scale for administrative fines.
Each infringement of the requirements laid down in the Income Tax Code (e.g. incorrect or late filing of tax returns) will now give rise to an administrative fine, even if the infringement is not committed in bad faith or with the intention of evading taxes. The first infringement will give rise to a fine of EUR 50 and will increase per infringement up to maximum of EUR 1,250.
Only infringements due to circumstances beyond the free will of the taxpayer will not give rise to an administrative fine.
Even when an administrative fine is imposed, the authorities may still apply a tax increase in cases of incorrect or late filing.