Changes to the Belgian expat tax regime – Circular 2022/C/47

Personal income tax

31 March 2022

Investigation period for direct taxes soon prolonged without distinction between an ordinary investigation and a fraud investigation?

A legislative proposal has been submitted to the Belgian Parliament with a view to harmonising the investigation and assessment periods for income tax and VAT. The proposal primarily looks to amend the legal provisions relating to the investigation period for direct tax matters. Currently, the normal investigation period for income tax is 3 years. This