Tax Law

Tax Law Attorney in Belgium

Mis à jour en février 2026

Personal income tax, corporate tax, VAT, inheritance duties, capital gains taxation: Belgian tax law is a labyrinth where even taxpayers acting in good faith can get lost. When the tax authorities conduct an audit, issue a notice of rectification, or claim additional taxes with penalties attached, the financial stakes quickly become considerable. Belgian tax law, divided between federal and regional levels, evolves with government reforms and European directives. Facing the tax administration, which has extensive investigative powers and presumptions in its favour, the taxpayer may feel helpless. A tax lawyer restores the balance: they know the rules of the game, the arguments that carry weight, and the available remedies.

Why a tax lawyer rather than an accountant?

Your accountant manages your day-to-day filing obligations. A tax lawyer intervenes when things get complicated: tax audit, dispute, adjustment, litigation.

The tax lawyer masters not only the technical rules of taxation but also litigation procedures. When the administration rectifies your return or imposes a penalty, you have strict deadlines to react: administrative complaint, appeal to the court of first instance (tax section), possibly further appeal. Each stage has its rules, pitfalls, and opportunities.

Moreover, consultations with your lawyer are covered by absolute professional secrecy. Unlike an accountant, a lawyer cannot be compelled to testify against you or hand over documents to the administration. This confidentiality is valuable in sensitive situations.

Finally, the tax lawyer has a cross-cutting perspective: they anticipate potential criminal consequences of an adjustment (tax fraud), implications in company law (business valuation), or in estate law (gifts, inheritances). This comprehensive approach avoids unpleasant surprises.

Tax lawyer fees

Rates vary depending on the nature of the intervention and the amounts at stake.

For one-off tax advice (optimising a transaction, structuring an estate), expect one to several hours of consultation at 150-250 euros per hour depending on the firm.

For managing a tax audit, fees depend on case complexity. A simple audit without dispute can be resolved for 1,000 to 3,000 euros. A thorough audit with multiple disputes can reach 5,000 to 15,000 euros.

In litigation before the court, budgets increase: expect 5,000 to 20,000 euros for first instance proceedings, more on appeal or for disputes involving significant amounts.

Some tax lawyers accept success fees (a percentage of tax avoided) in addition to a base fee, which aligns their interests with yours.

The most common tax disputes

Tax audits remain the most common trigger. The administration can audit your returns for 3 years (7 years in case of fraud). The inspector requests supporting documents, asks questions, and can rectify what they consider incorrect. Your lawyer accompanies you through these exchanges and challenges unfounded rectifications.

Adjustments on benefits in kind (company car, housing provided) generate abundant litigation. The flat-rate valuation rules are complex and audits frequent.

Income classification is often disputed: professional income or miscellaneous income? Taxable capital gain or not? The boundary between normal management of private assets and professional activity is an inexhaustible source of litigation.

Inheritance and gift duties have specific disputes: valuation of family businesses, classification of assets (movable or immovable), conditions for preferential regimes.

Finally, VAT is the subject of numerous disputes: challenged deductions, reclassification of transactions, joint liability between parties in an invoicing chain.

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Questions fréquentes

How long can the administration audit my taxes?

The normal period is 3 years from 1 January of the year following the income year. This period extends to 7 years in case of fraud or failure to file. For VAT, the period is also 3 years (7 years in case of fraud). Longer periods exist for international situations.

What should I do if I receive a notice of rectification?

You have one month to respond in writing challenging the proposed rectifications. This response is crucial: arguments not raised at this stage will be harder to assert later. If you don't respond or the administration maintains its position, a tax assessment will be issued which you can challenge by complaint.

What's the difference between an administrative complaint and a court appeal?

A complaint is an administrative appeal to the regional director of taxes. You must file it within 6 months of the tax assessment. If rejected or if the administration remains silent, you can bring the matter before the court of first instance (tax section) within 3 months.

Can I face criminal prosecution for tax fraud?

Yes, tax fraud is a criminal offence punishable by imprisonment (up to 5 years) and fines. However, criminal prosecutions are relatively rare and generally concern organised, repeated, or large-scale fraud. For errors or negligence without fraudulent intent, only administrative penalties (fines) apply.

Can the Tax Conciliation Service help me?

Yes, this free and independent service can intervene to facilitate dispute resolution with the administration. You can approach it alongside a complaint or appeal. The conciliator has no decision-making power but can propose solutions acceptable to both parties.

How do I challenge a tax penalty?

Administrative penalties (tax increases, VAT fines) can be challenged by complaint then appeal to the court. Since 2019, the Tax Conciliation Service can also decide on remissions or reductions of penalties and increases. A disproportionate penalty can be reduced by the judge.

Can my accountant represent me in court?

No, only lawyers can plead before courts in Belgium. Your accountant can assist you in your dealings with the administration and prepare the file, but if you go to court, you'll need to engage a lawyer. In administrative complaints, you can represent yourself or be assisted by your accountant.

Are rulings (advance decisions) binding?

Yes, a ruling obtained from the Advance Decisions Service binds the administration for the situation described, for the period fixed (generally 5 years). It's a legal certainty tool for complex transactions. If you've changed the facts from what was described, the ruling no longer protects you.

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