• Tax audit procedures
• What is a personnal exam on individual tax position (“ESFP”)?
• What is an account audit?
• What is a tax audit on documentary evidence?
• What is a contradictory assessment of additional tax?
• What is an estimated assessment procedure?
• What is the tax prescription?
• What are the prescription delays?
• How long is a tax audit?
• I’m a director or a sharelholder of a company subject to tax adjustments: What are my risks?
• When do I have to pay the tax adjustments?
• What is the tax authority’s communication right?
• What is an irregular management action?
• What is law abuse? (art. L 64 du LPF)
• What are the tax authority information means and methods?
• What is the delay to bring an action to court?

Considering the variety of cases, there is not a unique answer.

The main delays which allow the tax authority to perform a tax audit are the followings:

 The end of the third year following the one of which the tax is owed for income tax, social levy and company tax

 The end of the sixth year following the one of which the tax is owed in case of hidden activities.

 Under specific circumstances, the end of the tenth year following the one of which the tax is owed for registrations dutys, wealth tax, land taxes as well as assimilated taxes.