Secret commissions: the tax authorities calm down

Contrary to what some people were alleging, benefits of any kind not reported on tax sheets may be regularised in certain circumstances, on the basis of a taxation of the beneficiaries of the benefits, rather than being the object of the special contribution on secret commissions. (Finance and Budget Committee of the House, CRIV 53 COM333, 14, 9 November 2011).

See also a decision in favour of the taxpayer, whereby it was possible for an automatic tax reduction to be obtained because a material error had been made during application of the special contribution on concealed profits (Ghent Court, 5 September 2011).