Proactive announcement of specific tax audits


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)