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Justice ruled in favor of the tax administration.
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Those who wish to regularize a black silver wool stocking should no longer hope to obtain a favorable rate. Without exception, they will have to pay 40% tax on the total amount of fiscally prescribed black capital.
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The tax point of contact-regularizations can indeed control and adapt if necessary all the amounts indicated on the declaration of regularization, to ensure that all of the evaded capital is taxed. A decision of the Dutch-speaking court of first instance in Brussels thus ruled in favor of the point of contact-regularizations in a dispute with a Belgian taxpayer who wished to regularize her Luxembourg bank account.
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We have obtained a copy of the judgment of the Brussels court. This was a classic case where a taxpayer had paid money into an account in Luxembourg since 1974. Decades later, the amount had risen sharply, without the income having been declared in our country. It was not until 2017 that the taxpayer decided to regularize his account with the Contact Point. But in the box relating to “fiscally prescribed capital”, she declared a very small sum, hoping thus to limit as much as possible the amount owed to the tax authorities. The point of contact-regularizations itself modified the amount. Result: the taxpayer has been taxed on the total return of the Luxembourg account since the 1970s. She filed a complaint in court, but was unsuccessful.
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“This judgment is important to us because the 2016 law on regularizations has stood firm.”
Steven Vanden Berghe
President of the Advance Rulings Department
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“This judgment is important for us because the law of 2016 on regularizations has stood firm,” reacts Steven Vanden Berghe, the president of the ruling service, which acts as a point of contact for those who wish to regularize the ruling. black silver. “This judgment confirms that we can verify and modify the amounts declared. This means that the amount of tax – both on non-prescribed income in recent years and on prescribed capital – will fall to almost 40-50% of the total amount. Unless the taxpayer can prove that the capital (or part of it) was properly taxed at the time. This is a big difference compared to the old regularization campaigns where capital was not taken into account. Result: we arrived at a rate of 5 to 6%. Today, those who still want to regularize their black money know the price. “
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The Minister of Finance Alexander De Croo was also delighted with this favorable judgment for his tax administration. A dozen similar cases have yet to be tried by the same magistrate of the Brussels court.
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