What are the tax authority information means and methods?

The tax authority has numerous means and rights to obtain information. Among others, it is authorised to:

- Control the tax forms

- Use its communication right to obtain information from third parties

- To request information and justifications. The absence of reply to these requests may provoke an estimated assessment procedure.

The tax authority is authorised to access numerous declarations, documents, information provided by the economic actors (banks, employers, insurances, administration, financial institutions…).


I. Information gained from third parties may only be used if the taxpayer has been informed of their content and has raised objections to the information contained within.

II. In case of further debate of the tax adjustements at the bar, the tax authority must be able to respect the contradictory principle producing during the instruction stage, any elements obtained from third parties.