- What are the advantages of a conciliation service?
During the conciliation process, we will examine and clarify your point of view, as well as that of the federal tax authorities. If the two parties are able to reach an agreement, you will avoid a long and costly procedure, with an uncertain outcome, before a court.
- Who can lodge an application for conciliation?
If you are a taxpayer (private individual or business) and you are in dispute with the federal tax authorities, you can call on the Tax Conciliation Service, free of charge and in an environment of trust. Either you yourself or an authorised trustee can lodge the application. However, with a dispute associated with the income from your dwelling, there are two possible options:
- you can lodge the application yourself, provided the negotiations with the official from the federal tax authorities dealing with your case have already taken place and the notice of dispute has not yet been drafted. You can also be represented or assisted by an authorised trustee who can draw up the legal documents in your name.
- the official from the federal tax authorities who drew up the report regarding the income from your dwelling, will draft an application, which he will ask you to sign (you and your authorised trustee, if you have one). He will then take care of submitting this application to the Tax Conciliation Service.
- For which disputes can you lodge an application for the conciliation service?
You can apply for conciliation if you do not agree with the tax return and collection of taxes that come under FPS Finance:
- direct taxes (personal income tax, company tax, tax on legal entities, tax on non-residents, business withholding tax, property withholding tax, property tax (1), road tax (2), vehicle registration tax (2), eurovignette (2), tax on automatic entertainment devices (3), gaming and betting tax (3), etc.)
- registration fees and inheritance tax
- income from property
- customs and excise
(1) In Flanders, the Flemish Region is the competent authority.
(2) In Flanders and Wallonia, the Flemish Region and the Walloon Region respectively are the competent authorities.
(3) In Wallonia, the Walloon Region is the competent authority.
- When can you lodge an application for conciliation?
You can lodge an application for conciliation when there is an ongoing, persistent dispute with the federal tax authorities.
Conciliation can take place at any time while the proceedings are in the administrative phase. As soon as the dispute comes before the courts, the Tax Conciliation Service is no longer able to intervene.
Where establishing tax on income and equivalent taxes are concerned (taxes on gaming and betting, road taxes on vehicles, etc.), we can only intervene while the administrative claims procedure is underway. You can contact us as soon as you have lodged a valid claim and within the required period with your region tax office. This claim takes the form of a written document in which you dispute the basis of the tax itself.
You can also call on us if you have a persistent ongoing dispute associated with an amount of surtax entitling you to automatic tax relief. Conciliation is a means of settling your tax situation by enabling you to cancel surtax that has been levied due to a material error or double-taxation applied to the same income.