- After a professional’s death, heirs are responsible for reopening the VAT number to fulfill outstanding VAT obligations related to the deceased’s professional activity.
- The professional activity is not considered terminated until all pending legal and financial matters, including invoicing and collection of fees, are completed.
- Heirs must fulfill VAT obligations within six months of the professional’s death, unless the deadlines expired more than four months before the death.
- If heirs do not issue invoices for fees collected after the professional’s death, they must open a new VAT number; otherwise, the client must regularize the operation to avoid penalties.
- The client must notify the tax authorities of any irregularities within 90 days if the heirs fail to act.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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