From the end of April 2025, taxpayers will be able to contact the manager in charge of their tax file directly. This initiative, announced by Finance Minister Jan Jambon, aims to improve communication between the tax administration and citizens, by remedying the frustrations associated with the general helpdesks used until now.
Direct access to tax managers
Traditionally, citizens and businesses had to go through general helpdesks for any question relating to corporation tax (CIT), VAT, withholding tax or personal income tax. This system often led to frustration among taxpayers, entrepreneurs and accountants due to the lack of direct contact with the tax authorities. To remedy this situation, the government has decided to introduce a right to direct contact with the tax authorities, in order to facilitate a more fluid and accessible dialogue between citizens and the tax authorities.
Gradual implementation of the scheme
This measure will be introduced in several stages:
– End March 2025: possibility of direct contact for questions relating to corporation tax (CIT).
– End of April 2025: extension of the system to questions relating to VAT and withholding tax.
– Next stage: inclusion of personal income tax, with no specified date.
In practical terms, taxpayers will be allocated a personal telephone code, enabling them to contact the person in charge of their file directly. If this agent is unavailable, a secretariat will take charge of the call to ensure effective follow-up.
Other tax reforms in progress
Alongside this initiative, a number of measures are being prepared to improve relations between citizens and the tax authorities:
– Abolition of the automatic 10% surcharge for the first tax error: At present, an automatic 10% surcharge is applied for late or incomplete tax returns, even if there is no bad faith involved. This practice is seen as a source of frustration for taxpayers. The reform provides for the abolition of this automatic surcharge for first-time errors, allowing for a fairer and more proportionate approach.
– Simplification of complaints procedures for taxpayers: Current complaints procedures are often complex and discouraging for taxpayers. The government plans to simplify these procedures to make them more accessible and transparent, thereby strengthening taxpayers’ confidence in the tax authorities.
– Reduced time limits for inspections and taxation: Time limits for inspections and taxation will be reduced to three years as a general rule, and to four years for complex and semi-complex returns. Where fraud is suspected, the investigation period will be reduced to seven years. The retention period for documents for tax purposes will remain unchanged at ten years.
The government’s stated aim is to ease tensions and re-establish a relationship of trust between the tax authorities and the public. These reforms reflect the government’s desire to modernize the Belgian tax system by making it more transparent, accessible and fair to all taxpayers.
Our mission in the field of corporate taxation is to help you manage a reasonable tax burden that aligns with your income and the opportunities provided by tax legislation.
