2023-10-18 11:52:25
October 18, 2023 Today at 1:51 p.m.
The third plan to combat social and tax fraud envisages allowing the tax authorities to tax undeclared and tax-prescribed capital at 45%. The MR is opposed to it.
The DLU4the fourth version of the “single release declaration”, implemented for the first time in 2004, expires on December 31, 2023. After that, it will be too late to regularize undeclared and tax-restricted capital. Without legislative change, those who repatriate this type of capital following this date would no longer risk anything from the tax authorities, but only criminal prosecution.
A new procedure
The new procedure would allow the tax administration to tax capital from abroad which has escaped tax at 45%.
The third plan to combat social and tax fraud, which is currently being drawn up, however plans to introduce a new procedure, to allow the tax administration to tax prescribed capital that would be identified during a tax audit at 45%. A permanent administrative procedure, which would apply to capital repatriated to Belgium since August 1, 2016 or held abroad, which has escaped tax and which is fiscally prescribed – generally, following 10 years. Once this administrative sanction has actually been paid, the situation would be regularized, and no criminal proceedings might no longer be initiated.
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The priority would however remain the criminal route: before imposing this levy, the tax administration should organize a consultation with the King’s Prosecutor to make sure he doesn’t plan to continue. It is only under this condition that taxation might take place. But in reality, the public prosecutor’s offices are often overloaded, and for them, the fight once morest tax fraud does not have a high degree of priority, noted the Court of Auditors in a report on permanent tax regularizations.
In principle, these anti-fraud plans do not need to be approved by the government. They are prepared by the administrations concerned, and submitted to the Ministerial Committee for the fight once morest tax and social fraud, chaired by the Minister of Finance Vincent Van Peteghem, in which the Prime Minister (Open VLD), the Minister of the Economy also participate. and Labor Pierre-Yves Dermagne (PS), the Minister of Social Affairs Frank Vandenbroucke (Vooruit), the Minister of Justice Vincent Van Quickenborne (Open VLD), the Minister of Self-employed and SMEs David Clarinval (MR) and the Minister of the Interior Annelies Verlinden (CD&V). But in case of problematic points, it is up to the kern to decide.
Subject to kern arbitration
But this This measure clearly poses a problem for the MR. The subject was therefore placed on the table of the restricted government, which might address the issue this Friday.
“There is clearly a reversal of the burden of proof. It would be up to the taxpayer to prove that the money was correctly taxed.”
Minister Clarinval’s office
It is not a question of covering up fraud, it is said, but of protecting taxpayers. “There is clearly a reversal of the burden of proof. With this new procedure, it would be up to the taxpayer to prove that the money was correctly taxed, explains Minister Clarinval’s office. We want to avoid that, for example, those who inherited property purchased in the 1970s, which they resold and from which they repatriated the money, have to prove that this money underwent appropriate tax treatment there are decades. This is simply unacceptable. If the limitation rules exist, it is to protect taxpayers.”
Note that thecurrent DLU4 allows you to regularize non-prescribed capital, but also tax-prescribed capital received until December 31, 2015, in exchange for a 40% levy.
The summary
DLU 4 expires on December 31, 2023. After that, it will be too late to regularize undeclared capital. The third anti-fraud plan envisages allowing the tax administration to tax undeclared and fiscally prescribed capital at 45 %.The MR is opposed to it. The point will be discussed in Kern.
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