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Art. 885Z FMI - ISF - Justification liabilities

Upon filing of the declaration of solidarity tax on wealth, taxpayers should include in their statement of evidence supporting the existence, purpose and amount of debts for which the deduction is made. ____________

Receipts to accompany the declaration (CGI, Art. 885 Z; DB 7 S 512, No. 21 ; BO 7 S- 5-02).
Taxpayers must submit their statements of evidence supporting the existence, purpose and amount of debts for which the deduction is made, including:
- all acts and writings on these debts, that they are authentic form or under private seal;
- loan contracts or debt;
- statements of bank accounts or postal whose debit balance on 1 January.
Moreover, the rationale for liability, the taxpayer must attached to his statement:
- specifically mentioning the purpose of each of the debts which the deduction is made;
- indicate, where applicable, method of calculating the amount of liabilities deducted.
It is recognized however that the tax claims no evidence for charges to which it holds the items.