Everyone makes a mistake now and then. A typo, a miscalculation, an incorrect method, a document you forgot to upload… And yes, it can happen in your tax return too. Until now, this often had unpleasant consequences: fines, surcharges, hassle… But that finally seems to be changing.
What is the right to make a mistake?
The right to make a mistake means that (provided you are acting in good faith) you can correct an error in your return without being penalised straight away. That means no fine and no stress. The concept has existed in France for some time thanks to the so-called ESSOC law, and it is now gradually making its way onto the political agenda in Belgium too.
Organisations such as UNIZO, UCM and the iTAA have been advocating for this principle for years. Their message is clear: to err is human, and it is time for the tax authorities to see it that way too.
Why is the ‘right to make a mistake’ important?
Today, there is still too often an atmosphere of mistrust between entrepreneurs and the tax authorities. A minor mistake? Immediate consequences. This not only causes frustration but also a fear of making mistakes, whilst most entrepreneurs are simply doing their best to do everything correctly.
With the right to make a mistake, that trust could grow. The focus shifts from punishment to cooperation. And that is good news, especially for SMEs and the self-employed who are already busy enough with running their businesses.
What is currently on the table?
In April 2025, the federal government decided in the so-called E PaasakkoordE to effectively introduce the right to make a mistake. The first error in a return, provided it is not deliberate or fraudulent, would then no longer be automatically penalised.
In addition, a bill has been tabled by federal MP Steven Mathei. Inspired by the French approach, this proposal aims to make the rules even clearer and regularisation simpler. UCM, UNIZO and iTAA were also consulted during the preparatory phase, so that the new rules better meet the needs of entrepreneurs.
When will the ‘right to make a mistake’ come into force?
The exact wording still needs to be approved by parliament, but it looks as though the right to make a mistake will soon become a reality. Unfortunately, we do not yet know the exact date. The most important thing is that there will be more room for human error in the tax world.
As soon as the law is finally approved, organisations such as iTAA, UNIZO and UCM will inform their members (and we at Dexxter, of course, too 😉) of what this means in practice.
In short
👉 The right to make a mistake ensures that errors made without malicious intent no longer automatically lead to fines.
👉 It strengthens trust between businesses and the tax authorities.
👉 The legislation is in its final stages; it will finally come into force soon.
