Private individuals

Practical examples

  • Personal income tax (objection)

    Paul and Caroline, both employed, lodged their personal income tax return via Tax-on-web. But the federal tax authorities do not agree with the amount of business expenses claimed by Caroline and therefore send the couple an amendment to their return.

    Although the couple do not agree with this amendment, they nonetheless receive their tax assessment notice. They lodge a standard objection against this rate of tax with the relevant regional tax director.

    Because Paul and Caroline assume that the federal tax authorities will not modify their point of view, they ask the Tax Conciliation Service to intervene. So we meet Paul and Caroline, in the presence of the disputes department of the federal tax authorities. During the discussion, we work out an agreement that is acceptable to both parties and which is included in a conciliation report.

    As a result, the objection made by Paul and Caroline is settled, because an agreement was reached during the conciliation discussion.

  • Personal income tax (automatic relief)

    Luc and Suzy are married and have three children, one of whom is handicapped. When completing their tax return for the 2014 tax year based on their earnings for 2013, they notice that for the 2010 and 2011 tax years (earnings for 2009 and 2010), the federal tax authorities have not taken their child’s handicap into account in making the tax assessment. At the time, Luc and Suzy had not only forgotten to submit proof of the handicap, but they had also not lodged the objection to their assessment within the statutory deadlines.

    In June 2014, they ask their tax authority to grant them the tax rebate they believe they are entitled to for the previous years, but their request is rejected. So they contact the Tax Conciliation Service.

    We get the parties around the table and discover that the dispute is in relation to the granting of an additional tax-exempt amount for dependants. After Luc and Suzy submit the proof confirming the handicap for the tax years in question, they receive the corresponding relief for their handicapped child outside the usual procedure laid down for making a claim or lodging an objection.

  • Recovery
    • Peter receives his personal income tax assessment notice. The amount he has to pay is much higher than he expects and he is unable to pay in in one go. So he requests permissions from the tax office to pay the amount in a number of instalments. The taxman does not agree and requires Peter to pay the tax demand by its due date.
    • Helen is self-employed and realises that she is unable to pay her VAT on time. She contacts the VAT office, but is refused payment facilities.
    • John and Carina have financial problems. As a result, they have not yet been able to pay their tax and a bailiff comes to their home at the request of the tax office. The couple tries to convince the taxman to halt this costly procedure. The tax office agrees on condition that the total amount is paid immediately. But that is not possible for John and Carina.

    As a result, Peter and Helen, as well as John and Carina can all contact the Tax Conciliation Service because they have been unable to reach a compromise with the taxman. We will try to find a solution that is acceptable both for the tax authorities and for the applicants.

  • Registration fees

    Kim and Jerome buy a home for 200 000 euros in Brussels and ask for 60 000 euros of tax relief for their purchase. This amount is a non-taxable base, which for the time being, is not taken into account in calculating the registration fees, which amount to 12.5% of the cost of the dwelling. This rebate therefore enables them to apply the 12.5% on the balance of the amount only, i.e. on 140 000 euros. To benefit from this rebate, though, they have to fulfil a number of conditions. After the tax office has examined their application, it appears that one of these conditions has not been met. The federal tax authorities require them to pay additional fees, as well as a fine. Kim and Jerome believe that they didn’t meet the conditions for reasons of force majeure. They submit these reasons to the taxman, who does not agree.

    However, Kim and Jerome believe strongly in their case of force majeure and submit the matter to the Tax Conciliation Service. We intervene between the two parties and try to find an amicable solution.

  • Cadastral income

    Peter and Sarah are moving into their new house and notify the land registry. The registry computes the cadastral income for the house and informs them of the amount.

    Peter and Sarah do not agree with the amount and lodge a formal claim with the land registry. The registry invites them in for a talk, but no agreement is reached.

    As a result, the Tax Conciliation Service is called in. We bring the two parties round the table. Thanks to the conciliation process, we reach an agreement that is acceptable both for Peter and Sarah and for the land registry.

  • VAT

    A VAT inspection has been conducted at F&F company. Following this inspection, the federal tax authorities submit a tax adjustment statement to the company with which F&F does not agree. The company notifies the federal tax authorities in a detailed letter, presenting the required supporting documents. However, the taxman will not budge on its position.

    Wishing to avoid a court case, F&F contacts the Tax Conciliation Service. After the conciliation process is complete, the two parties arrive at an agreement.