What sanctions in the event of tax evasion?

Verified 02 July 2026 - Public Service / (Prime Minister)

Tax evasion involves evading or attempting to evade tax by any means. Tax evasion is punishable by tax and criminal sanctions.

You commit tax evasion if you use deliberately certain methods of evading or attempting to evade taxation.

This is the case if you make the following choices:

  • Failure to report on time
  • Hide property or income subject to tax
  • Surrender insolvent.

FYI  

In the context of an investigation for tax evasion, the administration may require control accounting documents on 10 years. If you are an individual and you keep your own accounts (for example, for a furnished rental), you are concerned. In this case, you must keep your accounting documents for 10 years.

You risk tax penalties if you are concealing taxable income or property.

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You did not report your income on time

If you have not reporting your income within the time frame, you risk sanctions.

If the tax authority discovers the existence of a occult activity, your tax will be increased by 80%.

Your declaration is intentionally incomplete

You risk a markup if your statement is voluntarily incomplete.

For example, if you have not reported property or taxable income, or if you have undervalued the value of your wealth.

Depending on your situation, this increase will be one of the following:

  • 40% in case of willful forgetfulness
  • 80% in case abuse of rights, reduced to 40% if you are not the initiator or the main beneficiary of the initiative
  • 80% in case of fraud.

Of interest on late payment can also be applied to you.

They amount to 0.20% by month of delay (either 2.4% over 1 year).

If the tax administration detects fraud, it may incur criminal prosecution after the opinion of the Tax Offenses Commission.

FYI  

In the event of tax evasion, criminal proceedings may be instituted during 6 years from the year following the offense.

In addition to tax penalties, you risk 2 sentences following:

  • €500,000 of fine
  • Five years in prison.

The convicted person may also be deprived of his civil, civil and family rights.

Such withdrawal shall in particular result in ineligibility, loss of the right to vote and the right to be guardian.

The sanctions are aggravated in the following cases

  • Acts committed in an organized gang
  • Opening accounts or contracting with organizations established abroad
  • Interposition of screen persons or bodies established abroad
  • Use of a false identity or documents (or any other forgery)
  • Domiciliation or fictitious or artificial act abroad.

In case of aggravated punishment, you risk the following 2 penalties:

  • €3 000 000 of fine
  • Seven years in prison.

The prison sentences incurred are reduced by half if the perpetrator or accomplice of the offense participates in the identification of the other perpetrators or accomplices.

In addition to these sanctions, a additional penalty of deprivation of the rights to income tax reductions and credits and ofIFI: titleContent.

This penalty may be imposed on conviction in the following cases:

  • Aggravated tax fraud
  • Concealment of fraud aggravated tax
  • Fraud laundering aggravated tax.

It can be applied for a maximum duration of 3 yearsfrom the taxation of income in the year following the year of conviction.

Example :

In the event of a conviction in 2025, the deprivation of the rights to income tax reductions and credits may concern the following income:

  • 2026 revenues (reported in 2027)
  • 2027 revenues (reported in 2028)
  • 2028 revenues (reported in 2029).

Please note

If you acknowledge the facts, the public prosecutor can offer you a appearance on prior admission of guilt (sometimes called the plead guilty).

Who can help me?

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  • For general information

    By phone:

    0809,401,401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file (contact information is on your tax notices and income tax returns)

    Tax department (treasury, tax department...))