On 2 March 2023, the Belgian tax authorities published a new Circular Letter 2023/C/23 confirming their position on the extension of the taxpayers’ objection period as implemented by the law of 20 November 2022 containing various tax and financial provisions.
In a nutshell, the Circular confirms the following:
Furthermore, the law of 20 November 2022 introduced numerous other significant changes to tax audit and assessment periods. However, the administration has yet to provide further guidance on this matter. For more information, please refer to our previous update.
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.