• Type: Publication series
  • Date: 12/12/2013

Belgium – Threat Looms of Audits for Taxpayers Claiming Expatriate Concessions 

KPMG in Belgium reports that the Belgian tax authorities have indicated that they are starting to conduct targeted audits to verify whether or not the conditions for applying the expatriate tax concessions are still being met; and if it is determined they are not, then they will act to “withdraw” the concessions with respect to those non-compliant taxpayers as of January 1, 2014, even if the audit is conducted in the course of 2014.


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