Organogram

What role do we play ?

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?

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

How do we operate?

• We transpose the legislation to coherent administrative comments, which are in accordance with the legislation. 
• We make it easier for you to fulfil your tax obligations:
  • For individuals:
    • The application Tax-on-web allows you to fill in the tax return online (personal income tax):
      • Filling in the greatest possible number of data in the tax return beforehand.
      • Assistance module for filling in the tax return.
      • Estimation of the tax amount that you may have to pay or that may be reimbursed to you.
    • The proposal for a simplified tax return replaces, for about half of the persons liable to pay tax, the obligation to file a tax return.
    • Help with filling in the tax return by telephone, in the offices and in the municipalities is provided (during the period over which the tax return should be filed) for persons liable to pay tax who have difficulty in filling in their return on their own.
    • Fiscal documents (income records, tax assessment notices etc.) are made available through 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 actions can be taken using online applications: 
    • Biztax (corporate income tax, income tax on legal entities, income tax on non-resident companies)
    • Intervat (VAT)
    • Roerende voorheffing via MyMinfin (withholding tax on movable property)
    • Belcotax-on-web (fiscal records)
    • etc.
• We receive the tax returns and process hem.
• We answer your questions.
• We check situations as regards taxation.
• We settle disputes.

Organisation chart (PNG, 130.25 KB)

Mission

The General Administration of Tax Collection and Recovery assumes four missions within the FPS Finance:

1. The State's financing
   
   With its partners, i.e the General Administrations and the Staff Departments, the General Administration of Tax Collection and Recovery contributes to the smooth functioning of the State's financing system.
    
2. Quick tax collection and optimal recovery of the debts
   
   Besides, it looks after the quick tax collection and the accurate calculation of the revenue and repayments. It also guarantees an optimal recovery of the debts, which are not spontaneously paid. Therefore the new debts due are quickly recovered and we carry out specific actions against the debtors, who do not fulfil their obligations or try to organize their insolvency. The persons, who have a bad payment record, are identified by means of inquiries as regards the solvency and the irrecoverable taxations are amortized. In the case of a collective debt settlement, the decision to waive indefinitely the recovery or a judicial reorganization, we recover the claim due pursuant to the imposed reorganization or debt settlement plan.
    
3. Repayment to the citizens and the enterprises
   
   The Administration also guarantees the accurate and effective repayment of credits to its clients. When carrying out its key tasks it guarantees at any time a fair treatment of citizens and enterprises.
    
4. Allocation of income to the European Union, the federal State and other authorities
   
   The General Administration carries out its tasks in accordance with “the principles of prudent management”. We manage the amounts collected in a spirit of transparency and professionalism. We ensure that the incomes are correctly allocated to the European Union, the federal State and other authorities.

View

We want to reach an optimal collection rate by encouraging the spontaneous fulfilment of tax obligations (compliance) and by providing a professional quality service.

Our approach is characterized by the quality, the personal contacts, the targeted professional advices and the credibility. It contributes to the fact that we become a privileged information point for our clients, that are treated equally and with respect.

Reference point within the public service as regards the collection and recovery of debts. 

As our society includes some persons with a bad payment record, the General Administration of Tax Collection and Recovery wants to carry on with its development until it becomes a service recognized within the entire FPS Finance. We want to be in the foreground as regard the collection and the recovery of debts as well as the repayment of credits to the citizens and enterprises.

Only service in charge of the recovery within the FPS Finance

Our Administration is organized so that it can provide a perfect service to the large international enterprises as well as to the smaller companies, the tradesmen and the individuals.  By standardizing and integrating our processes we can organize our key activities in the most efficient way, these key activities being collecting, recovering, repaying and allocating. We play a socioeconomic role according to the legal context and/or administrative abilities, by providing a personalized service to the starters and the persons liable to tax, who find themselves in difficulty, and by trying to take preventive measures as far as possible.

Contact ?

General Administration of Tax and Tax Collection
Boulevard du Roi Albert II 33 bte 295
1030 Brussels

Tasks

The Special Tax Inspectorate's mission is to fight against serious and organized tax evasion. For this reason the Special Tax Inspectorate is authorized to check the tax situation of any person liable to tax as regards any tax and duty, whose assessment, control or recovery are ensured by the State. In accordance with its "key mission" the Special Tax Inspectorate is mainly in charge of examining the fraud cases in connection with the organized economic and financial crime and especially the cases concerning :

• offences in connection with serious and organized tax evasion, which uses complicated mechanisms or international processes (e.g. when it concerns "carousel fraud schemes")
• financial swindling;
• fraudulent use of corporate property;
• fraudulent organization of insolvency.

The Special Tax Inspectorate mainly carries out missions as regards the control and the taxation, but also intervenes at all levels of the litigation procedure. In this respect it enjoys the support of legal offices, which also play an important role as regards technical and legal assistance to taxation services.

Besides, the Special Tax Inspectorate has at its disposal a mobile recovery office: it "ensures" the later recovery of the Special Tax Inspectorate's taxations. In close collaboration with the competent collectors of the Administration of Tax Recovery, it takes the necessary initiatives, in order to ensure the effective recovery and to stop the fraudulent organization of insolvency.

Our competences

Our name perfectly mirrors our main activity, that is to say the organization of a large documentation as regards the patrimony, including the real estate and the movable property, e.g. furniture, cars, jewels and other objects or money.

We are in charge of collecting the mortgage, registration and estate duties, organising the sales of the State properties, expropriating in the public interest and determining the cadastral income.

The Administrations

The Administration of Measurements and Valuations guarantees:

• the measurement of administrative limits as part of the update of the cadastral parcel plan and the development of a geographic information system,
• the update of the cadastral parcel plan,
• the issuance of parcel identification numbers reserved for subsequent cadastral registration,
• the determination of the taxable basis, such as the cadastral income, for tax purposes and the verification of the declared value for registration and estate duties,
• the estimation of the market and rental values of immovable property in support of other FPS Finance departments and other public entities.

The Administration of Legal Security guarantees:

• the collection of registration and estate duties (for Wallonia and the Brussels-Capital Region) as well as the mortgage duties, the court duties and the various taxes and duties,
• the publication as regards the real estate and the mortgages of the public officers’ deeds,
• the update of the patrimonial documentation.

The Administration of Patrimonial Services guarantees:

• the private purchase or the purchase by expropriation order of the real estate useful or essential for the building of infrastructures decided by the public authorities,
• the sale of the real estate of the public authorities at their request,
• in its capacity as ‘public notary’, the drawing up of official deeds as regards the purchases and the sales as well as some special deeds on behalf of public enterprises,
• the management of the real estate holding of the State, either by renting it out or by granting it as a concession or by selling it,
• the sale of the movable property out of service from the government,
• the sale, recycling or destruction of the seized goods.

The Administration of Information Exchange and Collection guarantees:

• the collection and exchange of patrimonial information concerning the real estate as well as the movable property of the natural or legal persons,
• the diffusion of this information to the public authorities as well as to the private authorities or to the citizens. It must of course be carried out in accordance with the provisions as regards the protection of data privacy.
• Brochure for Citizens (Dutch | French | German)
• Brochure for Professional Partners (Dutch | French | German)

Useful links

• Website Finimmoweb: sale of federal real estate
• Website Fin Shops: sale of movable property
• Organizational chart of the Administration of Measurements and Valuations: Dutch | French
• Organizational chart of the Administration of Legal Security: Dutch | French
• Organizational chart of the Administration of Patrimonial Services: Dutch | French
• Organizational chart of the Administration of Information Exchange and Collection: Dutch | French

As a central public main party concerned in the financial world, the General Administration of the Treasury is responsible for the State's financial obligations and ensures its financing. With a forward-looking vision, the General Administration of the Treasury takes up today's financial challenges and is prepared to face those in the future.

5 operational services

Mission of the Customs and Excise

The Customs authorities are in charge of protecting the society, promoting the international trade with the control of external borders and ensuring the security of the logistics chain.

We commit ourselves to:

• Ensuring the citizens' security
• Protecting the European Community's and its Member States' financial interests, with the collection and the checking of the import duties, the excise duties and the VAT at importation.
• Protecting the European Community against the unfair and illicit trade and promoting the lawful economic activity.
• Increasing the European enterprises' competitiveness with up-to-date work methods, which are supported by an easily accessible electronic customs environment.

In order to carry out these tasks we work both at the national and international level with other FPS and law enforcement services, mainly in the fields of the fight against fraud, organized crime and terrorism.

The excise authorities are in charge of the collection and the control of the following products: 

• Products subject to excise duty in Belgium, such as coffee and non-alcoholic drinks
• Products subject to excise duty at the European Community's level, i.e. energy products, alcohol, alcoholic drinks as well as manufactured tobacco.

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 Federal Public Service Finance;
• Conducting studies on the impact of policy options and policy analysis;
• Providing support for international investments and concluding tax-related headquarters agreements;
• Managing and provisioning relevant information and information sources.

Vision

The General Administration Strategic Expertise and Support wants to:

• Provide the useful and necessary support and expertise to the persons in charge of the policy to establish and develop the policy;
• Represent an important centre of tax, budget and economic studies which identifies in detail the consequences of the policy, before as well as after taking decisions;
• Provide support to foreign investors and international intergovernmental organisations that have their headquarters or a representation (mission, liaison office, etc.) in Belgium or that wish to set up there;
• Build a centre of knowledge and to provide a framework for the operational expertise cells, resulting therefore in a professional and uniform support and an increase of the legal security.

Departments

The General Administration Strategic Expertise and Support consists of:

• 4 operational departments:
  • Regulation Department
  • Research Department
  • Fiscal Coordination Service
  • Knowledge Centre
    • Fisconetplus
    • Library
• 2 support departments:
  • Operational Coordination and Communication
  • General Administrator’s department

Contact

General Administration Strategic Expertise and Support
Bd. du Roi Albert II 33, PO Box 22
1030 Brussels

Missions

The Staff Department Budget and Management Control:

• determines the budget.
• manages the accountancy for the FPS Finance.
• provides relevant information as regards the management, which allow an efficient and effective use of the means. 
• checks the efficient and effective use of the means.

Missions

The Staff Department Information and Communication Technologies:

• defines and checks the ICT strategy, the architectural principles, the foundations and the standards 
• carries out, in close collaboration with (an) external partner(s) or not, ICT projects, that meet the functional needs of various entities.
• manages and uses the IT environment of the Federal Public Service Finance. It also guarantees its availability and its security.
• supports the internal and external users. ~The Staff Department Information and Communication Technologies: 
• defines and checks the ICT strategy, the architectural principles, the foundations and the standards
• carries out, in close collaboration with (an) external partner(s) or not, ICT projects, that meet the functional needs of various entities.
• manages and uses the IT environment of the Federal Public Service Finance. It also guarantees its availability and its security.
• supports the internal and external users.

Missions

The Staff Department Staff and Organization

• draws up and carries out the policy as regards the staff.
• manages the case files as regards the staff.
• operates the staff's planning and the personal development
• manages the trainings
• draws up and interprets the regulations as well as the statuses as regards the staff.
• organizes the social dialogue.
• regulates the management of competences and knowledge.
• regulates the working conditions, the welfare at work and the diversity.

Missions

The Service of Strategic Coordination and Communication 

• helps the Management Committee to define the organization strategy and guarantees the follow-up of this strategy’s implementation.
• accompanies and supports the organization within the framework of the project management and guarantees the coordination of projects within the FPS Finance.
• accompanies and supports the organization within the framework of the Business Process Management and coordinates the management of the FPS Finance’s processes. 
• supports and manages the communication initiatives for the whole FPS Finance 
• determines the strategy and guarantes the coherence of the communication, especially as regards the department’s image.

Missions

The Service of Multichannel Provision of Services

• coordinates and manages the various channels of provision of services, especially the electronic channels, the Contact Center and the personalized reception 
• transmits information or helps the citizens and the enterprises as regards the legislative subjets, falling within the competence of the Federal Public Service Finance, via Internet, the Contact Center or the Infocenters. 
• assumes activities of provision of services, which fall within to the competence of a General Administration and which were developed thoroughly with a view to an accurate provision of services and the good functioning of services, e.g. the Infocenters.

Missions

The Observatory of the Regional Taxation

• examines the development of the regional taxation through the following actions:
  • Collecting every useful information on the subject
  • Carrying out studies and research as regards that matter
  • Issuing opinions and recommendations concerning this subject
• coordinates the developments as regards the transfer to the Regions of the regional taxation services
• coordinates the various tasks mentioned in the cooperative agreement between the Federal State and the Regions (consultations as regards the administrative feasibility, collection and follow-up of information exchanges).

Missions

The Privacy and Security department is responsible for supporting management in matters of privacy and information security. The Privacy and Security department

• is the central contact point for contacts between the FPS Finance and the Data Protection Authority
• support in the application of privacy and security in projects
• provides technical support for legislative initiatives in the area of privacy
• develops and manages the FPS Finance's information security policy

Missions

The Central Legal Department

• gives advice to the authority on legal problems from a legal and strategic standpoint 
• gives advice for the administrations and departments of the FPS Finance 
• manages all objective contentious matters : actions for cancellation and summary proceedings before the Constitutional Court, actions for cancellation of regulatory or illegal acts of the authorities and summary proceedings before the Council of State 
• manages the Department’s lawyers 
• supports the Department’s lawyers with respect to the settlement of certain specific judicial cases 
• supports the lawyers of the Belgian State within the framework of cases falling within the competence of the Court of Justice of the European Union or the International Court of Justice 
• draws up legal, regulatory or individual texts or helps drawing up these texts 
• deals with specific legal problems as regards any subject concerning the Department 
• intervenes as the administrative appeal authority within the framework of specific regulations

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)

De Dienst Voorafgaande beslissingen in fiscale zaken (Ruling) is een autonome dienst van de Federale Overheidsdienst Financiën (FOD Financiën) die zich uitspreekt over alle vragen met betrekking tot de toepassing van de belastingwetgeving die onder haar bevoegdheid valt of m.b.t. de belastingen waarvan de FOD Financiën voor de inning en invordering instaat (hier worden bepaalde regionale belastingen bedoeld).

Fiscale bemiddeling

Nood aan een tussenkomst in een geschil met de federale belastingadministratie?

Als u een blijvend geschil heeft met de federale belastingadministratie, dan kunt u beroep doen op de Fiscale Bemiddelingsdienst. Wij zijn een autonome dienst en wij behandelen de aanvragen tot bemiddeling in alle objectiviteit, onafhankelijkheid en onpartijdigheid.

Als neutrale derde begeleiden wij de partijen om hun standpunten te proberen verzoenen en zo tot een oplossing te komen die steeds in overeenstemming is met de wet.

Cel administratieve sancties

Nood aan kwijtschelding of vermindering boete of belastingverhoging wegens bijzondere reden van sociale of humanitaire aard ?

Een verzoek tot kwijtschelding of vermindering van belastingverhogingen en administratieve boeten ingediend bij de Cel administratieve sancties, is een genadeverzoek.

De aanvrager motiveert zijn verzoek in functie van zijn persoonlijke of financiële situatie en staaft deze met redenen van sociale, familiale, financiële, economische of humanitaire aard, de gezondheidsredenen evenals zijn argumenten ter goeder trouw, die volgens hem een genademaatregel verantwoorden. De beoogde sanctie dient daarenboven duidelijk aangegeven worden.  Het verzoek dient eveneens het artikelnummer, het aanslagjaar en de aard van de belasting waarop het verzoekschrift betrekking heeft, te vermelden.

De behandeling van een dergelijk verzoek kan evenwel pas opgestart worden indien de administratieve sanctie een definitief karakter heeft. Dit houdt in dat er geen administratief of gerechtelijk beroep meer mogelijk is en dat de sancties niet meer betwist worden.

Indien u handelt als mandataris maar geen advocaat bent, dient u een geldig mandaat toe te voegen waaruit blijkt dat u de bekwaamheid heeft om een verzoek in te dienen.

De nadruk wordt er op gevestigd dat een verzoek tot kwijtschelding of vermindering van administratieve sancties in geen enkel geval een tweede fiscale procedureslag vormt om een heronderzoek van de toegepaste sancties uit te voeren; de vraag of de sancties al dan niet correct werden toegepast, behoort immers niet tot dit kader.