Attention ! Since the 2016 tax year, this tax is no longer due. Taxes due for earlier tax years (e.g. the tax years 2014 and 2015) still need to be paid, if applicable.
This tax must be paid by:
- every natural person who, on 1 January of the assessment year, occupies a building on the territory of the Brussels Capital Region to carry out a whether or not profitable activity, including liberal professions;
- a legal person or de facto association who, on 1 January of the assessment year, uses a building on the territory of the Brussels Capital Region as its registered office, administrative seat, operational office or place of business.
Important: also inactive businesses and self-employed people are considered taxable.
This is a flat-rate tax set at an amount of €89.00 before indexation. This tax is indivisible.
The taxable person who according to sources fulfils the tax assessment requirements will receive the tax assessment notice each year, mentioning the tax amount due. The amount mentioned on this tax assessment notice needs to be paid to Brussels Fiscality within the deadline.
Based on the information from the Crossroads Bank for Enterprises, it is decided whether or not you will be taxed. If you think the information provided is incorrect, you should contact a crossroads bank office of the Crossroads Bank for Enterprises so as to have your data modified.