In Belgium a duty of discretion for banks relative to the tax authorities that the following content: "At most The tax is forbidden - in order to avoid systematic research would undermine respect for the privacy of taxpayers - the tax audit of banks to use as a means of reducing the taxable income of their clients to adopt ". (Parl. Fri., No. 664, April 20, 2001). the Supreme Court stated in a ruling of 25 October 1978, Pas. 1979, I, 237 that "the application of Art. 458 Sw. not extendable to those on who just a discretion verplichting rust "and that" neither the nature of the banker tasks carried out, nor any statutory provision to the banker the status gives a person obligated is the professional to respect on the basis of Art. 458 Sw ".
A banker is not subject to the criminal justice professional art. 458 Sw, but at the discretion requirement which he will be. This confidentiality obligation is "the duty of confidentiality that arises when a person explicitly or implicitly accepts the confidence to partake atmosphere of another person and thus become aware of confidential communications." F. CLIP DE PELE, "Electronic payments protected from inspection by the tax authorities?", RW 2002-2003, 1910. Belgium from 1 January 2010 will automatically provide tax information to the Netherlands. Upon request, even with retroactive effect from January 1, 2008 information.
Tip:
There are a number of reasons why their money in the bank account holders trying to hide. They may for example want to hide from family and employers and ensure that the money is confiscated from a possible bankruptcy. Timely consultation with an independent expert, the safe alternatives for your assets Belgian bank accounts elsewhere included.
> Ellen Buysse, Tax bank secrecy, NJW 146, 09.06.2006, 588
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