From 26 February until 10 March 2015, the tax authorities will send around 400,000 letters about the 2014 income tax return to groups of entrepreneurs and individuals. The letters handle about categories in the tax declaration in which relatively large errors are made.
The tax authorities refer in the letter to the 2013 tax return in which certain deductions were claimed by the addressee. They shortly provide informaton about the applicable tax deduction and request to be extra careful in claiming these deductions in the 2014 tax return.
For individuals the letter is mainly sent by the tax authorities as a service, trying to help the addressee to file the tax return correctly. It doesn’t mean that a mistake was made in the 2013 tax return or that the addressee is on some kind of a watch list. So don’t worry if you receive such letter. You are not in trouble. Contact your tax advisor if you have a question about the letter. Expatax can assist you with your tax return if you wish.
The letters for entrepreneurs however are much stricter prepared because they are based on a risk selection.
Does everyone who claimed a certain deduction in 2013 receive such a letter?
This depends on the type of deduction. For example for the ’listed buildings’ deduction, the tax authorities will send a letter to everyone who claimed this deduction in the past 2 years.
For which topics are letters sent?
For individuals the tax authorities send a letter in case of:
- Belgian pension
- German pension
- Cost of living children (child support)
- Listen buildings (state monument)
- Diet costs (under medical expenses)
- Homemaker (family assistance, under medical expenses)
- Medication (under medical expenses)
- Foreign assets
- Income from other work (result from other activities - not the salaried employment income)
For entrepreneurs the topics are:
- Income from other work (result from other activities)
- Other business expenses (expenses not defined in a certain category)