The draft fiscal law proposes to reintroduce a permanent social regularisation system for the self-employed from 1 July, La Libre Belgique and Le Soir report on Tuesday. This coincides with the new tax regularisation scheme (DLU).
This system operates similarly to tax regularisation by forgiving social offences in return for a fine. Specifically, unpaid social contributions on professional income could be settled after paying an additional 20% social levy on that income.
The previous tax regularisation scheme covered both undeclared capital and unpaid social contributions.
In terms of tax regularisation, it is also expected to become permanent, but its rates will be higher (five percentage points more) than the previous DLU, which ended in 2023.
