The Belgian parliament approved the Law on various tax and financial provisions on 10 November 2022, which includes amendments to the statutes of limitations periods for investigations and assessments, as well as changes in late payment/refund interest and the special contribution for social security.
Statute of Limitations
The statute of limitations periods are set as follows:
- A standard 3-year statute of limitations where a return/declaration has been timely filed
- A 4-year statute of l…