Insights on Belgian tax law and AI-powered research
Belgium has three inheritance tax regimes, three gift tax structures, and three registration duty rates — each with different reform timelines. Here's what that means for advisors and why no single answer is ever complete.
Belgian tax law changes twice a year minimum. If your AI tool can't tell 2019 from 2026, its answer isn't wrong — it's for the wrong year. Here's what temporal versioning is and why it matters.
A single TAK 23 life insurance product touches insurance tax, income tax, withholding tax, TOB, and regional inheritance tax. Here's what most advisors — and every AI chatbot — miss.
Chat interfaces feel modern but produce ephemeral, indefensible output. Professional tax research needs structured answers you can file, reproduce, and defend.
A ministerial circular and a Court of Cassation ruling look the same to most AI search systems. That's not a minor flaw — it's a fundamental gap that makes every answer unreliable.
These aren't trick questions. They're routine queries any tax professional faces. But they expose five architectural blind spots that no general-purpose AI can fix with a better prompt.
AI skepticism in tax is rational. Most tools deserve it. But rejecting the entire category because ChatGPT hallucinated a tax rate is like refusing calculators because the first ones jammed.
LLMs overestimate their own correctness by 20-60%. Confidence scoring doesn't fix that problem — it makes it visible. For tax professionals, that visibility is the difference between a research tool and a guessing machine.
Fine-tuning memorizes yesterday's law. RAG looks up today's. For Belgian tax professionals, this architecture choice determines whether your AI tool is current or confidently outdated.