The Fairness Tax Clock is ticking!

on Jun 14, 2018 in News

In its judgement of 1 March 2018, the Constitutional Court annulled the Fairness Tax.

The Constitutional Court however limited the legal consequences of the annulment. In particular, the Court maintained the consequences of the Fairness Tax for assessment years 2014 to 2018, except for the redistribution of dividends, which falls within the ambit of the Parent-Subsidiary Directive.

The judgement was published in the Belgian Official Gazette on 28 May 2018. As from this date, a new period of six months applies to file a tax claim for obtaining the refund of the Fairness Tax.

This new period applies for assessments based on the provisions annulled, even if the standard deadline for filing a tax claim already lapsed.

In our opinion, even for cases other than those falling within the ambit of the Parent-Subsidiary Directive, there are still arguments that can be put forward to dispute the Fairness Tax.

For more information or specific questions, please contact Véronique De BrabanterYi Lei Zheng or Luk Cassimon.