This tax must be paid by the operator, or in the absence thereof the owner of:
- banking or financing institutions established on the territory of the Brussels Capital Region.
- cash dispensers established on the territory of the Brussels Capital Region.
Each year, Brussels Fiscality sends a declaration form to all taxable people. Taxable people who have not received a declaration form by 1 October of the assessment year, must request one by 31 December of the assessment year.
For more information, please visit the website of Brussels Fiscality.