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Exemption from Payment of the Withholding Tax on Professional Income - A Complex Scheme to Help Employers

Audit Id 1560781641445
Title Exemption from Payment of the Withholding Tax on Professional Income - A Complex Scheme to Help Employers
Title in original language

Vrijstellingen van storting van bedrijfsvoorheffing - Een complexe regeling ter ondersteuning van werkgevers

Dutch

Dispense de versement du précompte professionnel - un dispositif complexe d’aide aux employeurs

French

Year 2019
Subject

Taxation and Duties

Type

Compliance/Legality

Performance

Type of performance

Performed by single SAI

Comments The rules relating to the exemption from payment of the withholding tax on professional income are applied to a growing number of policy areas and employers and their cost has increased from 2000 onwards. The Court of Audit notes that the objectives of the exemption scheme have not been clearly defined and that there is no assessment of their outcome. The Ministry of Finance has obviously developed a control methodology based on risk assessment, but some obstacles are impeding the effectiveness of its controls. In particular, the controls it carried out in 2018 did not focus on the highly expensive dispensation as regards team and night work as well as research and development. The Court provides twenty recommendations for more effective measures and a better monitoring of their implementation.
Country

Belgium

Materials

Audit report

Dutch

Download report
Download report

Audit report

French

Download report
Contact
International department
international@ccrek.be
https://www.ccrek.be
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