Posted: 14 Feb. 2023 2 min. read

Further implementation of the legal framework regarding MOTEMs

Tax Law | Legal Newsflash

Following the law of 17 March 2022, which allowed for a new form of active collaboration between Belgian Tax Authorities, Public Prosecutor and Federal Judicial Police, twenty four tax inspectors have now taken the oath as Officers of the Judicial Police. The MOTEMs, or Multidisciplinary Teams of Investigation, can now become active in the field. They will investigate acts of serious and organised tax fraud. It remains to be seen whether they will operate in full respect of the taxpayers’ rights.

Read the full newsflash in Dutch.

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Annick Visschers

Annick Visschers


Annick is head of the Tax Dispute Resolution team of lawyers at Deloitte Legal. She specialises in Belgian and international tax law and focuses on tax risk management, criminal law in tax matters, tax litigation and tax recovery.  She also acts as a lawyer in tax proceedings before the Court of Cassation and the Court of Justice. She is a recommended lawyer in the Legal 500 guide.

Alexander Baert

Alexander Baert


Alexander is a member of the Tax Dispute Resolution Team. He advises national and international companies on all aspects of customs and global trade law. He has extensive experience on handling disputes with the customs authorities, governing bodies and institutions at national, European and international level. He advises on complex customs matters, including on classification, origin, value, antidumping duties, countervailing duties, etc.  Recognised by the International Tax Review as Tax Controversy Leader in Belgium.