What is the tax authority’s communication right?

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.


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.