Unexpected visit from the tax authorities? Here's how to protect your business

In a recent judgment, the Belgian Supreme Court clarified that this prior consent must be given by a person who is authorised to legally represent the company. In principle, this means that consent must be granted by a managing director or board member, or by someone who has been given a specific (written) power of attorney to represent the company. Moreover, the burden of proof lies with the tax authorities. It is therefore up to the tax administration to demonstrate that it obtained prior consent from a person who was effectively authorised to represent the company before carrying out investigative actions within the company's business premises (Belgian Supreme Court, 23 April 2026, No. F.25.0007.N.).

Beyond the question of who may grant consent during a tax visit, there are many other important aspects to consider in the context of an (unexpected) tax audit. Below, we highlight a number of key points and practical recommendations.

Preparation starts long before the audit

In practice, we see that many businesses are insufficiently prepared for an (unannounced) tax visit.

Employees often do not know how to respond appropriately when tax inspectors arrive, while directors are not always present or immediately reachable. As a result, there is a risk that ill-considered decisions are made or that information and data are disclosed without fully understanding the potential consequences.

Proper preparation therefore starts with:

1. understanding the rights and obligations of both the tax authorities and the company during a tax audit, and
2. putting clear internal procedures in place. Employees who are likely to be the first point of contact for visitors should know who within the organisation is authorised to communicate with the tax authorities. It is also advisable to appoint a person in advance who will coordinate the audit process and who can immediately involve legal or tax advisors if necessary.

Document and data management also deserve attention. Whereas tax audits used to focus mainly on paper files, inspectors today increasingly examine email accounts, servers and other digital data carriers. A clear distinction between business and private data is therefore far from a luxury. Private information stored on company equipment may unintentionally fall within the scope of the authorities' investigation. Regular reviews of both physical and digital archives, as well as document retention periods, can also help prevent outdated documents from being unnecessarily provided to the tax administration.

What should (and should not) you do when the tax authorities arrive?

First and foremost: stay calm. Panic is rarely helpful.

When tax inspectors arrive, it is important not to react too quickly. Although a company has a duty to cooperate, this does not mean that it must immediately comply with every request.

It is advisable to first establish who is carrying out the audit, what exactly is being investigated, which taxes are involved (VAT? corporate income tax? both?) and which periods are covered. Inspectors must carry valid identification and their investigative powers are always linked to a specific tax purpose and subject to statutory investigation periods.

It is also recommended not to allow inspectors to move around the company unaccompanied. Ideally, the audit should take place in the presence of a responsible employee and, where possible, with the support of your accountant or tax lawyer. This helps ensure that the audit proceeds in a constructive manner without losing control of the process.

It should also be emphasised that access to a private residence is subject to stricter conditions than access to business premises. For private residences, prior authorisation from the police court is required and the inspection may only take place between 5 a.m. and 9 p.m.

Digital audits require particular vigilance

Digitalisation has fundamentally changed the way tax audits are conducted. Today, the focus is often on electronic data, email accounts and digital archives. However, this does not mean that the tax authorities have unlimited access to all available information. Taking a complete copy of an entire server environment or all email accounts without any limitation in time goes too far.

Although businesses are generally required to cooperate with an investigation, every investigative measure must remain relevant and proportionate. The tax authorities have extensive powers, but they may not engage in a general search or "fishing expedition" for potentially incriminating information. Requests or demands that are unrelated to the period under investigation or to the purpose of the audit therefore deserve particular attention.

Confidential communications and documents protected by professional secrecy also require a careful approach. The same applies to data that falls outside the statutory investigation periods. In such situations, it is important to raise objections in a timely manner or make an explicit reservation. What is accepted without protest during the audit may not always be easy to challenge afterwards.

Vigilance remains essential after the audit

The departure of the inspectors does not necessarily mean that the audit has come to an end. Reports may be drawn up during or after the audit, documents copied, or data taken away for further investigation. These documents may later play an important role in any discussions with the tax administration.

It is therefore essential to review all reports and official records carefully, ensure that any comments or objections are recorded immediately, and formally challenge certain matters where appropriate. Where digital data is copied, it is also advisable to document precisely what information was taken and under which circumstances.

Prevention remains better than cure

A tax visit can be somewhat overwhelming (and sometimes even intimidating), particularly when it takes place without prior notice.

It is therefore important not only to comply with your duty to cooperate during the audit itself, but also to organise your business in advance so as to safeguard your rights and ensure, as far as possible, that the tax authorities do not exceed the limits of their statutory investigative powers and investigation periods.

Once the administration has obtained unlawfully gathered evidence, such evidence is not automatically excluded. On the contrary, under current case law (the so-called "Antigoon doctrine"), unlawfully obtained evidence will only be excluded if certain conditions are met.

It is therefore advisable to establish an internal protocol aimed at limiting the risk of the (unlawful) collection of:

• Excessive amounts of data (beyond statutory investigative powers and investigation periods);
• Confidential information (breach of professional secrecy);
• Personal data (violation of fundamental rights).

How well prepared is your business?

Many companies are insufficiently prepared for an unexpected tax audit. Yet a few simple organisational measures can make a significant difference when tax inspectors actually arrive at your premises.

If information is taken that falls outside the scope of the authorities' statutory investigative powers, the situation can often be difficult to remedy afterwards.

Our team assists businesses not only during tax audits, but also in assessing their level of preparedness for tax audits and tax visits. Through a preventive review, we identify potential risks and help you develop practical procedures that better protect your business when the authorities unexpectedly come knocking.

Would you like to know how well prepared your business is for a tax audit? Feel free to contact our team for a no-obligation discussion.