The tax must be paid by the owner of a scrap or old vehicle depot on the territory of the Brussels Capital Region and in open air next to public roads or visible from these roads, on 1 January of the assessment year.
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.