Organisational chart

Duties of the General Administration of Taxation

What is our role?

As an individual, small and medium-sized enterprise or large firm, you are liable to pay tax in Belgium. Our role is to guarantee the correct and fair calculation of taxes and withholding taxes due.  

Which taxes and withholding taxes are we in charge of?

• income taxes (with respect to natural and legal persons, companies and non-residents)
• VAT
• withholding taxes:
  • withholding tax on movable property
  • withholding tax on earned income
• special taxes:
  • tax on games of chance as regards the Brussels-Capital Region
  • tax on automated recreation devices as regards the Brussels-Capital Region

How do we operate?

• We transpose legislation into coherent and compliant administrative comments.
• We make it easier for you to fulfil your tax obligations:
  • For individuals:
    • Tax-on-web allows you to fill in the (personal income tax) return online:
      • Optimal data pre-completion.
      • Help module for completing the tax return.
      • Calculation of the amount of tax payable or refundable.
    • The proposed simplified return replaces the obligation to submit a tax return for about half of the persons liable to tax.
    • Assistance is available (during the period over which the tax return should be submitted) by telephone, at our offices and at local council offices for persons liable to tax who are having difficulty completing their tax returns themselves. 
    • Tax documents (income forms, tax assessment notices etc.) are available in MyMinfin, the online tax file.
  • As far as the self-employed persons and liberal professions, the enterprises and the professionals are concerned, the majority of transactions are carried out via online applications:
    • Biztax (corporate income tax, legal entities income tax and non-resident corporate income tax)
    • Intervat (VAT)
    • Withholding tax on movable property via MyMinfin (withholding tax)
    • Belcotax-on-web (tax forms)
    • etc.
• We receive and process tax returns.
• We answer your questions.
• We examine tax situations.
• We settle disputes.

Mission

The General Administration of Collection and Recovery has four key tasks within the FPS Finance:

1. State financing
   
   With its partners, i.e the general administrations and the staff departments, the General Administration of Collection and Recovery contributes to the smooth functioning of the State's financing system.
    
2. Prompt collection of taxes and efficient recovery of debts
   
   The administration ensures the prompt collection of taxes and the accurate accounting of revenue and refunds. It also guarantees an optimal recovery of debts that are not paid voluntarily. Recent debts that are due and payable, are quickly recovered. We take targeted action against debtors who fail to meet their obligations or who deliberately organize their own insolvency. Defaulters are identified through solvency investigations and irrecoverable taxations are amortized.  In case of a collective debt settlement, unlimited deferment of the recovery or judicial reorganisation, we recover the outstanding debt in accordance with the imposed recovery or instalment plan.
    
3. Tax refunds to citizens and companies
   
   The administration ensures that tax refunds are dealt with accurately and efficiently for its clients. It guarantees fair treatment for citizens and companies.
    
4. The allocation of revenue to the European Union, the federal government and other public authorities
   
   The administration carries out its duties with due care and diligence. We manage the amounts collected in a spirit of transparency and professionalism.  We ensure that the revenue is correctly allocated to the European Union, the federal government and other public authorities. 

Vision

We aim to maximise the collection rate by encouraging the voluntary fulfilment of tax obligations (or compliance) and by providing a professional service.

Our approach is characterised by high quality, professionalism and reliability, and we provide tailored professional advice. We are the point of contact for our customers, whom we treat as equals and with respect.

A leading authority for the public sector on debt collection and recovery. 

In a society where defaulters are a prominent issue, the General Administration of Collection and Recovery aims to further develop into a valued entity within the FPS Finance. We are experts in the collection and recovery of debts and the repayment of credits to citizens and businesses.

The sole debt recovery entity within the FPS Finance

Our administration is organized in such a way that we can serve large international companies, smaller businesses, retailers and private individuals with the utmost efficiency. By aligning and integrating our processes, we are able to organize our core activities (collection, recovery, repayment and allocation) in the most efficient way possible. We play an active role in the socio-economic environment by offering tailored services to new businesses and taxpayers who are experiencing difficulties, within the legal framework and/or administrative possibilities, while striving for preventive action wherever possible.

DRM TEAM: a new team to assist debtors of VAT and withholding tax on earned income

Since 1 January 2015, a new service called DRM (Debt Relationship Management) has been established within the Collection centre of the General Administration of Collection and Recovery.

This service replaces the regional call centres previously in charge of telephone contact with debtors. The mission of the DRM Team staff is primarily to contact (Belgian and foreign) debtors of withholding tax on earned income and/or VAT by telephone.

The aim is to secure prompt payment of a maximum number of debts that are due and payable. These are debts for which we can demand immediate payment. Through this service, we can avoid the imposition of fines or interest for late payment and the initiation of costly recovery procedures.

Through personal contact with debtors, we are improving our level of service.

Contact information

General Administration of Collection and Recovery
Koning Albert II-laan 33 box 295
1030 Brussels (Belgium)

POWERS

The General Administration of the Special Tax Inspectorate is charged with the structured fight against fraud in respect of all taxes for which the assessment, collection and recovery are entrusted to the Federal Public Service Finance.

Operating within a generally coordinated framework, it does not affect the specific powers of the other general administrations in the fight against fraud.

the GAPD (General Administration of Patrimonial Documentation) plays a key role in patrimonial management. It is the place where all information is gathered on property, parcels and fiscal property data. Our name may not immediately ring a bell, but the impact of our services is felt everywhere.

Our tasks cover a broad spectrum:

• Who owns what? We keep track of who owns which parcel of land or building.
• Where are the boundaries? We offer reliable information on property boundaries and surface areas.
• What is cadastral income? We calculate this tax component and ensure that when changes are made, all information is updated correctly.

In addition, we ensure flawless registration of deeds, including mortgage details in order to guarantee legal certainty for citizens and businesses.

However, our tasks go beyond these activities. We are also responsible for:

• the sale of seized property and government property,
• the levying of regional taxes, such as registration duties and inheritance tax for Brussels and Wallonia.

In order to efficiently organise all these activities, we operate with four specialised administrations. Together, we ensure that patrimonial management is efficient, transparent and future-oriented.

The administrations

The Administration of Surveys and Valuations is responsible for:

• surveying of administrative boundaries as part of the updating of the cadastral parcel plan and the development of a geographic information system,
• updating the cadastral parcel plan,
• issuing reserved parcel identifiers for subsequent cadastral registration,
• determining the tax base, such as the cadastral income, for tax authorities, and verifying the declared value for registration duties and inheritance tax,
• estimating the sale and rental values of immovable property to support other services of the FPS Finance and other federal public entities.

The Administration of Legal Certainty is responsible for:

• levying and collecting registration duties and inheritance tax (for the benefit of the Walloon and Brussels-Capital Region), as well as mortgage duties and court fees and various other duties and taxes,
• registering deeds drawn up by public officials in the land register,
• updating the patrimonial documentation.

The Administration of Patrimonial Services is responsible for:

• acquiring immovable property that is useful or necessary for the implementation of infrastructure works specified by public services, either by mutual agreement or through judicial expropriation,
• selling immovable property on behalf of public authorities,
• in the role of ‘public notary’: drafting and executing authentic deeds for such purchases and sales, as well as for certain special deeds on behalf of public authorities,
• managing the private immovable property of the State, either by letting, granting a concession, or selling this property,
• selling, recycling or, where necessary, destroying confiscated movable property, or movable property no longer used by public authorities,
• selling seized goods,
• recovering, managing and liquidating estates without heirs.

Administration of Information Collection and Exchange is responsible for:

• collecting and exchanging information on assets, both movable and immovable, belonging to natural and legal persons,
• disclosing that information to public and private institutions and to members of the public. Obviously, this must be done in accordance with the provisions on the protection of privacy.
• Brochure for members of the public (In Dutch)
• Brochure for professional partners (In Dutch)

Useful links

• Finimmoweb: website for the sale of immovable property of the federal government (In Dutch, French or German)
• Fin Shops: website for the sale of movable property (in Dutch or French)
• Patrimonial Documentation Product Catalogue (in Dutch or French)

Organisational chart of the Administration of Surveys and Valuations (in Dutch or French)
Organisational chart of the Administration of Legal Certainty (in Dutch or French)
Organisational chart of the Administration of Patrimonial Services (in Dutch or French)
Organisational chart of the Administration of Information Collection and Exchange (in Dutch or French)

5 operational services

The mission of the GACE has been defined by both the European Union and the Belgian authorities. 

• We fund the European Union and Belgium by collecting excise duties, customs duties and VAT (at importation).
• We protect the European Union and Belgium from unfair and illegal trade and encourage legitimate economic activities.
• We safeguard the European Union and its citizens and ensure the protection of the environment, working closely with other authorities where necessary.
• We facilitate legitimate trade, whilst ensuring that customs and excise controls are properly enforced. 

MISSION

The General Administration Strategic Expertise and Support is in charge of:

• drawing up, coordinating, implementing and monitoring legislation in matters falling within the competence of the FPS Finance;
• conducting studies on the impact of policy options and the analysis of the results of the policies implemented;
• providing support for international investments and concluding tax-related headquarters agreements;
• managing and providing access to relevant information and information sources.

VISION

The General Administration Strategic Expertise and Support wishes to:

• provide policy-makers with all the necessary and useful expertise and support in the creation and development of their policies;
• be a leading research body specialising in fiscal, budgetary and economic matters, capable of accurately assessing the implications of policies both before and after decisions are taken;
• provide support to foreign investors and international intergovernmental organisations that have their headquarters or a representation (mission, liaison office, etc.) in Belgium or wish to establish themselves there;
• develop a knowledge centre and provide a solid framework for the operational expert units, which will result in consistent and professional support and greater legal certainty.

DEPARTMENTS

The General Administration Strategic Expertise and Support consists of

• 3 operational departments:
  • Regulations Department
  • Research Department
  • The Knowledge centre
    • Fisconetplus
    • Library
• 2 supporting services:
  • Operational Coordination and Communication
  • Department of the Administrator-General

CONTACT INFORMATION:

General Administration Strategic Expertise and Support
Koning Albert II-laan 33 box 22
1030 Brussels

The Staff Department Budget and Management Control is responsible for: ​

• drawing up and monitoring the implementation of the budget of the FPS Finance 
• maintaining the FPS Finance’s accounting records 
• paying incoming invoices and managing debt claims 
• providing relevant management information to ensure the effective and efficient use of resources 
• managing public procurement contracts relating to purchases for the entire FPS Finance and other federal public services 
• logistics management within our FPS, which includes: 
  • managing the office buildings and ensuring a safe and comfortable working environment for civil servants and visitors to our FPS 
  • providing the necessary logistical infrastructure and work equipment 
  • managing the vehicle fleet 

Duties

The Staff Department Information and Communication Technologies (ICT)

• defines and monitors the ICT strategy, the architectural principles, foundations and standards
• implements computer projects, either in collaboration with external partners or independently, to meet the operational needs of the various entities
• manages and operates the computer environment of the Federal Public Service Finance and ensures its operational reliability and availability
• supports the internal and external users

Duties

The Staff Department Staff and Organization:

• develops and implements human resources policies
• manages HR records
• manages HR planning and professional development
• manages training programs
• drafts and interprets HR regulations
• organizes social dialogue
• manages competency and knowledge management
• manages working conditions, well-being at work and diversity

Mission

The Chairman’s services aim to:

• be an efficient, transparent and strategic partner, supporting the Management Committee and all departments of the FPS.
• be the entity within the FPS Finance responsible for monitoring issues relating to privacy and the protection of personal data and privacy.
• ensure the integrity of identification data.
• be a point of contact for our stakeholders and treat them equally and respectfully.
• coordinate and manage the various service delivery channels.
• manage knowledge within the organisation effectively and efficiently.
• be an organisation that embraces its social responsibility and is aware of its impact on society.

Duties

The Chairman’s services have the following duties:

• supporting the management and day-to-day operations of the FPS Finance by: encouraging and promoting professionalism among staff; establishing and maintaining optimally aligned management processes and organisational structures; and ensuring transparent internal and external communication.
• safeguarding and supporting the protection and integrity of personal data.
• acting as the first point of contact between citizens and the administration by coordinating and managing the various service delivery channels.
• promoting sustainability and social responsibility within the organisation.
• supporting the organisation in documenting and maintaining know-how within the FPS Finance.
• assisting the Management Committee in defining organisational and modernisation policy and monitoring its implementation.
• guiding and supporting the organisation by coordinating project activities and Business Process Management.
• directing and supervising communication initiatives.
• See the organisational chart of the Chairman’s services

The FPS Finance enables employees to report misconduct securely and receive the necessary protection as whistleblowers. Please visit this page if you have any questions about our integrity policy (In Dutch, French or German)

Missions

The Department for the Sustainable Development

• plays a part in the Federal Plan for the Sustainable Development and the internal awareness actions on the subject in collaboration with the Interdepartmental Commission for the Sustainable Development 
• collects information on the mobility of the FPS Finance’s civil servants as well as regards energy and water consumption in our buildings
• coordinates and manages the EMAS project (Environmental Management System)

The Office for Advance Decisions in Tax Matters (Ruling) is an autonomous department of the Federal Public Service Finance (FPS Finance) that takes decisions on all questions relating to the application of the tax legislation for which it is competent or relating to taxes the collection and recovery of which are carried out by the FPS Finance (i.e. certain regional taxes).

Need help with a dispute with the federal tax administration?

If you have an ongoing dispute with the federal tax administration, you can call upon the Tax Conciliation Department. We are an autonomous department that deals with requests for conciliation in all objectivity, independence and impartiality.

As a neutral third party, we guide the parties in trying to reconcile their positions and thus arrive at a solution that is always in accordance with the law.

Administrative Sanctions Department

Need for remission or reduction of a fine or a tax increase for special reason of social or humanitarian nature?

A request for remission or reduction of tax increases and administrative fines submitted to the Administrative Sanctions Department is a request for clemency.

Applicants justify their request according to their personal or financial situation and substantiate it with reasons of a social, family, financial, economic or humanitarian nature, health reasons as well as their good faith arguments, which, in their opinion, justify a request for clemency. In addition, the intended sanction should be clearly indicated.  The request should also state the article number, the tax assessment year and the nature of the tax to which the request relates.

However, the processing of such a request can only be initiated if the administrative sanction is final. This means that no further administrative or judicial appeal is possible and that the sanctions are no longer contested.

If you act as a mandatory but you are not a lawyer, you should attach a valid mandate showing that you have the ability to submit a request.

It is emphasised that a request for the remission or reduction of administrative fines does not, under any circumstances, constitute a second round of tax proceedings aimed at reviewing the sanctions imposed. In fact, the question of whether or not the sanctions have been correctly applied falls outside the scope of these proceedings.