What sanctions in case of tax evasion?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Tax evasion is the evasion or attempt 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 taxes.

This is the case if you make the following choices:

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

You risk tax penalties if you conceal taxable income or property.

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You didn't 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 incomplete

You risk a mark-up if your statement is voluntarily incomplete.

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

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

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

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

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

If the tax authority detects fraud, it may incur criminal proceedings 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 civil, civil and family rights.

This withdrawal entails ineligibility, loss of the right to vote and the right to be elected guardian.

The sanctions are aggravated in the following cases:

  • Acts committed in an organized gang
  • Opening of 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 shall be 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 reductions and credits in income tax andIFI: 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 referred to as the plead guilty).

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