Belgium: Constitutional & Administrative Law

Subscribe
Government regulation and public sector law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as fiscal and monetary policy, human rights, foreign investment, government contracts and procurement, and constitutional and administrative law.
Article
New Article 444 ITC And Circular Letter No. 2025/C/49: Remaining Uncertainties
Belgium's Program Law of 18 July 2025 fundamentally reformed the tax increase regime under Article 444 ITC by introducing a rebuttable presumption of good faith for first-time infractions. While the reform eliminates automatic 10% tax increases for taxpayers who commit their first error in good faith, significant questions remain about the practical interpretation of "good faith" and the treatment of ex officio assessments.
Belgium Tax
LL
Loyens & Loeff
See more