ITAA Belastingadviseur Practice Questions - ITAA Certified Tax Advisor Proficiency Exam (Bekwaamheidsexamen Gecertificeerd Belastingadviseur) Exam - ITAA Belastingadviseur Practice Questions - ITAA Certified Tax Advisor Proficiency Exam (Bekwaamheidsexamen Gecertificeerd Belastingadviseur) Exam

Question 1

What is the principal federal statute governing Belgian personal and corporate income tax that a gecertificeerd belastingadviseur applies daily?

Wetboek van de inkomstenbelastingen 1992 (WIB 92) Wetboek van vennootschappen en verenigingen (WVV) BTW-wetboek only, which also covers income tax Vlaamse Codex Fiscaliteit, which replaced federal income tax in 2014

Correct Answer:

Wetboek van de inkomstenbelastingen 1992 (WIB 92)

Question 2

Under Belgian constitutional tax law, which principle requires that a tax be imposed by a statute that defines the taxable person, the taxable event, and the rate?

Legaliteitsbeginsel (principle of legality of taxation) Eenmaligheidsbeginsel, which forbids more than one tax per year Territorialiteitsbeginsel, which always excludes foreign-source income Cash-basis beginsel, which requires all taxes to be paid in cash on the spot

Correct Answer:

Legaliteitsbeginsel (principle of legality of taxation)

Question 3

After the Sixth State Reform, which statement correctly allocates Belgian tax competence for a client who lives in Flanders, works as an employee, and inherits a house in Ghent?

Personenbelasting on employment income is federal (WIB 92); erfbelasting on the Ghent house is a Flemish regional tax collected by VLABEL Both the employment income and the inheritance are taxed only by VLABEL under the Vlaamse Codex Fiscaliteit Both are still exclusively federal because FPS Finance collects every Belgian tax The inheritance is a municipal tax; only the commune of Ghent may assess it

Correct Answer:

Personenbelasting on employment income is federal (WIB 92); erfbelasting on the Ghent house is a Flemish regional tax collected by VLABEL

Question 4

A French resident spends 40 days a year in Belgium and has no Belgian dwelling or centre of economic interest here. How is that person taxed in Belgium on Belgian-source director fees?

As a non-resident under the belasting van niet-inwoners (BNI), generally limited to Belgian-source income, subject to the France–Belgium treaty As a full Belgian resident on worldwide income, because any day in Belgium creates residence Exempt in Belgium in all cases because EU citizenship forbids source taxation of directors Only through Flemish erfbelasting, which also covers living directors

Correct Answer:

As a non-resident under the belasting van niet-inwoners (BNI), generally limited to Belgian-source income, subject to the France–Belgium treaty

Question 5

For a calendar-year employee, what is the relationship between inkomstenjaar 2025 and aanslagjaar 2026 in the personenbelasting?

Aanslagjaar 2026 taxes income of inkomstenjaar 2025 Aanslagjaar 2026 taxes income earned in calendar year 2026 Aanslagjaar and inkomstenjaar are always the same calendar year Aanslagjaar 2026 only exists for vennootschapsbelasting, never for personenbelasting

Correct Answer:

Aanslagjaar 2026 taxes income of inkomstenjaar 2025

Question 1

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Prepare with the ITAA Belastingadviseur Practice Questions - ITAA Certified Tax Advisor Proficiency Exam (Bekwaamheidsexamen Gecertificeerd Belastingadviseur) Exam practice quiz. This question bank includes 100 questions covering belgian, aanslagjaar, taxable, rate, and finance. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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ITAA Belastingadviseur Practice Questions - ITAA Certified Tax Advisor Proficiency Exam (Bekwaamheidsexamen Gecertificeerd Belastingadviseur) Exam

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ITAA Belastingadviseur Practice Questions - ITAA Certified Tax Advisor Proficiency Exam (Bekwaamheidsexamen Gecertificeerd Belastingadviseur) Exam

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