In the course of 2026, BCN will launch the "Proactive Supervision" pilot. Proactive supervision involves the early identification of tax risks and the guidance of taxpayers, aiming to prevent errors before they occur. The objectives are to increase voluntary compliance with tax laws and regulations and to promote legal certainty for taxpayers. Proactive supervision initially focuses on large-scale, new, and current projects in the construction and infrastructure sectors, enterprises with complex fiscal structures, and high-risk sectors regarding ABB (General Expenditure Tax), OPB (Yield Tax), and payroll taxes. Equal tax treatment, transparency, and compliance are the core keywords of this pilot
