What are the penalties for making an error in your tax return?

Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

If your tax return contains mistakes or forgetfulness leading to a reduction of your tax or an increase of a tax advantage in your favor, tax penalties are applicable.

Increase in tax due

You will have to pay a surcharge of 10%.

It is applied to the additional tax you have to pay or to the amount of the benefit to which you are not entitled.

You can avoid this markup by one of the following 2 ways :

In the case of fraudulent maneuver or deliberate failure to comply, tougher penalties apply.

Interest on late payments

Interest on late payment is also charged.

They amount to 0.20% the tax due per month of delay (i.e 2.4% over 1 year).

FYI  

You will not be charged interest on late payments if you have notified the tax administration in writing of your concerns when you file your return.

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