A Belgian tax return can be filed by an accountant or tax specialist on behalf of a taxpayer. The specialist can also represent you for many matters towards the Belgian tax authorities. This can only be done if a valid proxy has been provided by the tax payer.
Proxies are always personal. Consequently, for married persons or legal co-habitants, both partners always have to provide their personal proxy (even if one of the partners has no income).
Electronic proxies are very helpful, but often the consultant will still request paper proxies. Fortunately, a scan of such a signed proxy is accepted by the authorities so they are very easy to set up.
The proxies can only be used if a copy of your identity document and/or passport is added to the proxy (for married persons or legal co-habitants, documents for both are required).
For example, we use paper proxies for:
– requesting tax returns to be filed on paper
– to file tax returns after the normal deadlines have elapsed
– to make corrections if small errors took place with the tax authorities
– to answer to questions from the authorities
– to contact the authorities for any questions on the tax file
– to follow up the process of payments or refunds of taxes
– to start tax proceedings against wrong tax assessments
– to request the special tax status for foreign executives or researchers
ICHIBAN Consult can provide you with the appropriate template to set up the proxy, needed by us to properly represent you towards the tax authorities.