Renewed bill on the permanent amnesty procedure approved by the government

On 11 March 2016, the federal government approved a (renewed) bill on the implementation of a permanent system of fiscal and social amnesty (for prior coverage see: Post 2 December 2015).

The renewed procedural rules should satisfy the fundamental remark of the Council of State that the permanent amnesty procedure requires the cooperation of the three regions in so far they are competent for the levying, auditing and collection of taxes which could be regularized under the amnesty procedure (i.e. inheritance taxes in the Flemish region).

The government hopes that the permanent amnesty procedure will be applicable and available as of 1 April 2016. A more realistic date is 1 June 2016. The cooperation agreements with the regions still have to be implemented.

However, in comparison with the bill of 26 November 2015, there is no further increase of the rates after 2020.

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