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The impact of the new six- and ten-year tax and investigation periods

The extension of the tax and investigation deadlines which should be granted to the tax authorities is aimed in particular at certain cross-border situations, tax evasion or complex tax declarations

An agreement was reached within the Vivaldi government to grant the tax administration longer tax and investigation periods. It thus emerges from a new draft law that the tax authorities will be able to benefit from longer periods to control the situation of the taxpayer and establish the tax, in particular in certain cross-border situations (6 years), in the event of tax evasion ( 10 years) or in the presence of a complex tax return (10 years).

Source L’echo

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