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Taxation

Withholding tax: easing of penalties for companies for 2022

Publié le 17 août 2022 - Directorate for Legal and Administrative Information (Prime Minister)

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Employers who fail to comply with their obligations regarding the withholding tax on income may be subject to penalties. However, these will be reduced by the tax administration for 2022.

The tax administration has taken temperament measures with regard to breaches of the reporting obligations and the obligation to levy withholding tax. These measures apply until the declarations filed in respect of December 2022.

Thus, the first trial infringement (non-filing, late filing, error or omission) found during the year 2022 will not be sanctioned. Only a letter of temperament will be sent to you.

Subsequent infringements for the year 2022 will be punished in this way:

in case of error and/or omission, only a letter of temperament will be sent to you (the fine of 5% of the amount of the withholding tax omitted will not apply);
in case of late deposit, the fine of 10% of the amount of the withholding tax forgotten or not declared applies but its minimum amount is lowered to € 50 (instead of € 250).

Please note

Subsequent infringements relating to the non-filing of declarations are not among the infringements benefiting from these specific sanctions.

Bofip - Tax No. BOI-IR-PAS-30-10-60 IR - Withholding tax on income - Detailed rules for applying the levy - Detailed rules for applying the withholding tax - Recovery, control, penalties and litigation

Additional topics

How should the employer apply the levy at source (PAS)?