Belgium: Draft amendment law on statute of limitations for standard reclaims
The Belgian Government has submitted to Parliament, an amendment to Article 368 of the Belgian Income Tax Code which provides for the limitation period for filing reclaims of tax.
This amendment follows decisions of the Belgian Court of Cassation and the Constitutional Court proposing to clarify that the five-year statute of limitation applies exclusively to the administration reclaim procedure. Please refer to announcement C25042 for further details.
If the Parliament approves this amendment, filing a standard refund of withholding tax with the Belgian Tax Administration will suspend the limitation period to apply for legal proceedings. This will confirm the procedural guidance and align judicial and administrative practices.
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