• 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?

The tax authority is authorised to take information and if necessary to receive copies of documents held by third parties (companies, administrations, banks…).

This information may be used for the control and assessment of taxables incomes by the taxpayer or to check a third party situation.

The communication right includes an international assistance with foreign tax authorities, within the limits and in accordance with rules provided by tax treaties.

In order to asses or control taxable income, the tax authority is authorised to request relevant information and copies of easily available documents from third parties or the taxpayer without any specific procedure being put into place.

Guarantees

I. The taxpayer has the right to be informed about the documents communicated to the tax authority.

II. The tax authority mustn’t abuse of its powers and rights in order to perform an account audit or an individual tax audit without respecting the guarantees provided by law.