Belgian Parliament Considering Statute of Limitations Amendments and Other Tax Measures

The Belgian parliament is considering a draft bill submitted on 3 October 2022 that contains various tax measures, including amendments to the statutes of limitations for investigations and assessments. As amended, this includes:

• A standard 3-year statute of limitations where a return/declaration has been timely filed
• A 4-year statute of limitations where a return/declaration is filed late or not filed;
• A 6-year statute of limitations in specific cases that require more in-depth control, in…