Tax regularisation and rectification in Belgium

You did not correctly declare certain parts of your income to the tax authorities in the past. Or your bank is asking questions about the origin of your wealth. Or you wish to repatriate money from abroad to Belgium. Or you already regularised or repatriated funds before, but fear that this was not complete by today’s standards. In each of these situations, we first check with you whether a regularisation or rectification is needed.

Over the years we have built extensive experience in tax regularisation and rectification, both through the Contact Point for Regularisations and through the Special Tax Inspectorate, and we have helped both individuals and companies put their tax and criminal position right again. Since 2013 we have also offered an online calculation tool that lets you simulate a regularisation completely anonymously.

Also note that the National Bank of Belgium has ordered the Belgian banks that used to carry out repatriations to audit their former policy and, where necessary, still report incomplete repatriations to the Financial Intelligence Processing Unit. That unit can in turn forward your file to the public prosecutor.

At federal level, tax regularisation has been open again since the programme law of 18 July 2025, which re-establishes the Contact Point for Regularisations at the Advance Tax Rulings Service. Regularised income, sums and VAT transactions are taxed at the normal rate for the tax concerned, increased by 30 percentage points; on capital for which the tax limitation period has expired, a further levy of 45 percentage points on the capital applies.

A federal regularisation is excluded for amounts linked to offences such as fraud by deception, theft, extortion, corruption or acts connected with a bankruptcy. Your declaration also loses all effect once you have been notified in writing, before filing it, of specific ongoing investigative acts by a judicial authority, a tax administration or a social inspection service. Regularisation is, in other words, a window that closes as soon as an investigation reaches you.

Alongside the federal route, a new Flemish regularisation has existed since 1 January 2026 for inheritance tax and registration duties, for breaches before 1 July 2025 and to be declared with the Flemish Tax Service no later than 31 December 2029. The previous Flemish scheme, from 2017, is now closed: it only applied to declarations filed up to 31 December 2020 and to breaches before 1 August 2016.

This assistance is part of our support for directors and companies suspected of fraud who wish to put their situation right. Are you weighing a regularisation against a criminal settlement in an ongoing investigation, or have you already simulated a similar file with our tax regularisation calculator? Discuss it with our specialists first. Is a seizure weighing on your account in the meantime? We also look at lifting it, and for wider recovery, see our fraud rectification options.

Tax regularisation is possible again at federal level since the programme law of 18 July 2025, through the re-established Contact Point for Regularisations. Since 1 January 2026 a separate Flemish route has also existed for inheritance tax and registration duties. Each route only covers breaches before a set date and carries its own filing deadline.

You cannot regularise amounts linked to offences such as fraud by deception, theft, extortion, corruption or acts connected with a bankruptcy. The same exclusion applies to the Flemish regularisation of inheritance tax and registration duties. Regularisation is meant to correct a tax position, not to resolve a fraud file.

Your regularisation declaration loses all effect once you have been notified in writing, before filing it, of specific ongoing investigative acts by a judicial authority, a tax administration or a social inspection service. Regularisation is, in other words, a window that closes as soon as an investigation reaches you. Do not wait too long to file your declaration.

The National Bank of Belgium has ordered the Belgian banks that used to carry out repatriations to audit their former policy and, where necessary, still report incomplete repatriations to the Financial Intelligence Processing Unit. That unit can in turn forward your file to the public prosecutor.