• 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 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…).

Guarantees

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.

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