On January 11, 2024, the Belgian Constitutional Court released a statement regarding four judgments related to legislation passed by the Federal government, the Walloon region, Brussels, and the French Community. These judgments pertain to the implementation of the sixth version of the EU Directive on administrative cooperation in tax matters (DAC6). DAC6 mandates intermediaries to disclose tax planning arrangements that meet specific hallmarks, although taxpayers may be obligated to report in particular scenarios.
The judgments invalidate the following provisions:
- In the Walloon and French Community legislation: The requirement to make a retroactive declaration refers to reporting on tax planning arrangements implemented before the legislation took effect.
- In the Walloon, Brussels, and French Community legislation: An intermediary cannot claim professional privilege (secrecy) to avoid their obligation to periodically report marketable arrangements.
- In the Federal, Walloon, Brussels, and French Community legislation: A lawyer-intermediary who claims professional privilege must notify another intermediary, who is not their client, of such privilege.
The notice highlights a previous ruling from September 2022, in which similar provisions in the Flemish legislation for DAC6 were revoked.
