Advisory

Tax ruling requests

Secure your position before acting: a ruling lets you obtain the tax authorities’ official answer on a specific situation.

The service

A ruling (rescrit) is a written question sent to the tax authorities to learn their position on how a rule applies to your situation (VAT rate of a service, place of supply, treatment of a transaction). If you have presented your situation fully and accurately, the authorities cannot challenge their answer as long as the facts and the law remain unchanged. They generally reply within three months.

What we take care of

• Preliminary study: is a ruling relevant to your situation?
• Drafting a complete, precise and well-argued request
• Filing with the competent office, under the mandate
• Following the procedure and exchanges with the authorities
• Analysing the reply and putting it into practice

How it works

1. We discuss the question and the facts to present.
2. We draft the request and submit it to you.
3. We file it once you agree.
4. We analyse the reply and tell you how to apply it.