DivTax

The miscellaneous taxes group includes ten taxes:

File a miscellaneous tax return

(Log in > « Ma déclaration » tab > « Taxes diverses »)

News​

22.01.2026 - Display Tax: Abolition of the tax since 1 January 2026

Following the entry into force of the “Loi sur la réduction des coûts” of 19 December 2025, published in the Belgian Official Gazette on 31 December 2025, the ordinary annual display tax is officially abolished since 1 January 2026.

In practical terms:

  • Periods prior to 1 January 2026: you must declare and pay the display tax in accordance with the tax rules in force until the end of 2025.
  • Periods after 1 January 2026: you no longer have to declare or pay any display tax.

12.01.2026 - Annual tax on insurance transactions (JBVC) - Deduction of the December advance payment

Currently, the DivTax application does not yet have a field allowing the deduction, in the January declaration, of the advance payment already made.

Temporary Instructions
While waiting for this functionality to be implemented, we ask you to:

  • Indicate, in your JBVC declaration, a net taxable base (for the rates of 9,25 % and 1,4 %). The net taxable base is calculated by deducting the portion of the taxable base already declared for the advance payment from the taxable base of the relevant month.
    The tax due, calculated on the net taxable base, then represents the balance payable.
  • Attach to your declaration an annex detailing the amounts of the taxable bases and specifying the advance payment that has been deducted.

Any balance identified after the first offsetting of the advance payment may be deducted from the JBVC returns of the following months.

Our teams are actively working on integrating this functionality into the DivTax application.
We thank you for your understanding and cooperation.

03.12.2025 - Advance payments for the annual tax on profit-sharing (BWD): Mandatory entry of the decision date for declarations

The "Allocation decision date for profit-sharing" field is currently mandatory, including for advance payments.

You may enter the submission date in order to submit your declaration. This information will not be used to determine any potential delay.

Thank you for your understanding.

31.10.2025 - Change of BIC code for payments as from 15 December 2025

Following the change in the management of federal public accounts during the weekend of 13 and 14 December 2025, please note the following:

  • The BIC code will change to GEBABEBB (BNP Paribas Fortis) as from 15 December 2025. Use this code for all your payments from abroad.
  • The account numbers (IBAN) will remain unchanged. You can recognise them by the digits "679" in the 5th, 6th and 7th positions.

To ensure a smooth transition, the following measures will apply:

  • From Friday 12 December to Sunday 14 December inclusive: no instant payments can be made.
  • As from Monday 15 December 2025: instant payments will again be possible (using the new BIC code).

We thank you for your understanding and cooperation during this short transition period.

15.10.2025 - New feature: remove annexes

Taxpayers can now directly remove annexes in the “Overview of submitted declarations” tab.
For more information, please refer to the new “Annexes” section in the part “Filing a tax return”.

26.08.2025 - JBVC - Annual Tax on insurance transactions: Correction of the breakdown between the paper form and the online return

Since 25.08.2025, the discrepancy in the breakdown of the tax base between the paper form and the online return has been corrected. The two forms are now fully aligned.

29.07.2025 – TILEA – Tax on aircraft boarding: Change in rates for flights over 500 km

From 29 July 2025, the tax on boarding an aircraft (TILEA) has been modified:

  • For flights of more than 500 km as the crow flies between the Aerodrome Reference Point (ARP) and the airport with the highest annual number of passengers in the country, namely Brussels-National (or Brussels Airport), the 2 euros and 4 euros rates have been replaced by a single flat rate of 5 euros.
  • For flights of 500 km or less as the crow flies, the 10 euros rate remains unchanged.

You must therefore declare the July flights in two stages:

  • A first declaration for departures from July 1 to July 28, 2025, according to the rates in force under the previous regulation.

  • A second declaration for departures from July 29 to July 31, 2025, according to the new rates.

06.06.2025 - Possibility to file your miscellaneous tax returns on MyMinfin starting from July 14, 2025

Do you need to file one or more returns for miscellaneous taxes? Starting from July 14, 2025, you will be able to file your miscellaneous tax returns online via MyMinfin > Ma déclaration/My return > Taxes diverses/Miscellaneous taxes.

You can submit your returns via screen, by entering one declaration at a time and filling in the various fields on the screen.

Important: You cannot save a declaration before submitting it. If you close the DivTax application, your data will be lost.

You can't submit your miscellaneous tax return(s) via MyMinfin or prefer the paper form? In that case, use the paper form and send it by post to the following address:

SPF Finances - Administration Générale de la Fiscalité
Centre GE Gestion & Contrôles Spécialisés
Division Gestion - Team 1
Avenue Prince de Liège 133, boîte 707
5100 Namur

As of Monday, July 14, 2025, you will no longer be able to submit your miscellaneous tax returns by email.