This tax is payable by any person, association or company operating a race betting agency established on the territory of the Brussels-Capital Region on 1 January of the tax year and authorised to accept bets on horse races run abroad.
Each year, Brussels Fiscality sends a declaration form to the taxpayer. Taxpayers who have not received a declaration form by 1 October of the tax year are required to request one by 31 December of the concerned tax year.
For more information, please visit the website of Brussels Fiscality.