New Penalty System for Tax Offenses

On 22 October, the Belgian State Gazette published the Act of 20 September 2012 introducing the “una via” principle in tax matters and increasing criminal penalties in tax matters.

In 2009, the federal parliament decided to investigate why tax evasion cases worth billions of euros in taxes petered out after protracted court proceedings. The parliamentary commission ‘in charge of investigating major tax evasion cases’ came to the conclusion that the way the tax authorities and the public prosecutor’s office were working together to combat tax fraud was outdated. The commission made a number of recommendations to improve the fight against tax fraud (read the full article).

Author: Marc Quaghebeur

Marc Quaghebeur is a Belgian tax lawyer with Cabinet DAVID specialising in international tax issues and cross border estate planning. He is a member of the Brussels Bar and the Society of Trust and Estate Practitioners. He

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