The Zeeland-West-Brabant District Court ruled that X failed to prove that his income was set too high. X, a resident of Belgium with businesses in both the Netherlands and Belgium, did not submit required tax returns for 2018. The tax inspector imposed the assessment ex officio, which X objected to. The court found that X did not meet the burden of proof, and the tax inspector’s estimate of X’s income was reasonable. The invoices and documents provided by X did not convincingly support his claims for deductions. The court upheld the tax assessment as correct, and because the Belgian social security system applies to X in 2018, he is exempt from national insurance and health insurance contributions.
Source Taxlive
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