Equipment and tools covers all machines, appliances and installations that are used in any industrial, commercial or craft undertaking.
When you commission new equipment and tools or when you make changes to it, you have to declare it. On that basis we will determine the cadastral income for your equipment and tools.
How can I submit a declaration?
Digital submission via MyMinfin.be
You can easily and quickly submit your declaration via MyMinfin.be.
1. Complete the declaration form and create a zip file.
- Complete the equipment and tools declaration form (
Dutch (XLSX, 41.36 KB) | French (XLSX, 41.1 KB) | German (XLSX, 37.81 KB)). - Create a pdf of the completed form and sign that pdf document.
- Create one zip file of the Excel document, the signed pdf document and any attachments you want to add to the declaration form.
2. Log in to MyMinfin.
You will normally find yourself in the section ‘Een document indienen of antwoorden op een brief’ (‘Submit a document or reply to a letter’). If that is not the case, click on the tab ‘Mijn interacties’ (‘My interactions’) on the welcome page and open the section ‘Een document indienen of antwoorden op een brief’ (‘Submit a document or reply to a letter’).
3. Select the option to submit a ‘Declaration of equipment and tools’.
- Choose the option ‘Ik beschik niet over een dienstcode’ (‘I do not have a service code’) and select the document type ‘Aangifte materieel en outillage’ (‘Declaration equipment and tools’).
- Enter the postal code of the municipality of the parcel where the equipment and tools are located.
- Choose whether to submit the declaration in your own name or on behalf of someone else. This determines where the document will be saved and can be consulted later: either in the documents in your own MyMinfin account or in the other person’s account.
For your information: if you log in in MyMinfin in the name of your company, you can only submit the return in your own name (that is, in the name of that company). - Click the ‘Volgende’ (‘Next’) button.
- Add the zip file containing the Excel document, the pdf document and any attachments at ‘Document toevoegen’ (‘Add document’). Leave the box ‘Bijkomende informatie’ (‘Additional information’) blank.
- Click the ‘Indienen’ (‘Submit’) button to submit the form.
Under the tab ‘Mijn documenten’ (‘My documents’) you (or the person on whose behalf you submitted the document) will find the declaration form and the date of sending. You can also download the submitted declaration form from that list of documents at any time.
Paper declaration by post
Unable to submit your declaration online via MyMinfin? You can also send the declaration form by post. In that case, keep a copy of your declaration.
Send the declaration form and its attachments, if any, in a sufficiently stamped envelope to one of the scanning centres of the FPS Finance. You can find the correspondence address in our office directory: Kadaster (Cadastre) > Andere (Other) > Bevoegdheid: materieel en outillering: behandeling van de aangiften van ingebruikneming, van wijziging of van de buitengebruikstelling (Competence: equipment and tools: processing of declarations of commissioning, modification or decommissioning).
You will be given the correspondence address. Always use the correct box number. This way, your declaration form will arrive at the right department.
Have you received a letter asking you to submit a declaration? You will also find the correspondence address at the top right of the letter.
What changes should I declare?
You have to declare any change that may affect the cadastral income, such as a commissioning, addition, change or final decommissioning of equipment and tools.
You have to submit the declaration within 30 days after the commissioning or change.
In many cases, you will receive a letter asking you to submit the declaration. If you have not received a letter, you will have to make a spontaneous declaration. In case of non-declaration, you risk an administrative and even criminal fine.
If the change results in a new cadastral income, you will receive a service, which is the official notice informing you of your cadastral income.
Filling in the declaration form
Column 1 ‘Volgnummer’ (‘Serial number’)
Insert the equipment and tools in the declaration by building and where appropriate by room for each building.
Mention the purpose of each building or room as a title or subtitle above the inserted equipment and tools of that building or room.
If necessary, attach a plan to the declaration to specify the location of the installations.
If, in one and the same building or room, there are several machines, appliances or installations of the same nature and characteristics, purchased in in the course of the same year, you can fill in a global entry for those machines, appliances or installations, as long as you also indicate their correct number.
If you keep your own register of your equipment and tools, you may also include the registration number of the machine, appliance or installation from your register in the declaration under the serial number.
Column 2 ‘Aanduiding en beschrijving van het materieel en de outillage’ (‘Designation and description of the equipment and tools’)
Mention the nature of the machine, appliance or installation and, where appropriate, the brand.
Mention:
- the main characteristics of the machine, appliance or installation and, where appropriate, of the drive motors
- where appropriate, the production or storage capacity
Column 3 ‘Aanschaffings- en beleggingswaarde van het materieel en de outillage: als nieuw’ (‘Acquisition and investment value of the equipment and tools: in new condition’)
Mention the year of acquisition or investment value in column 3a.
Mention the acquisition or investment value in new condition in column 3b.
The acquisition or investment value includes the acquisition or composition value, including related duties and taxes (but excluding VAT), and costs of transportation, positioning and other similar costs.
If you are not able to provide the acquisition or investment value per machine, appliance or installation in new condition, but you can provide the value of a unit placed at the same time, you can do so. In that case, proceed as follows:
- Mention the various machines, appliances and installations in detail in columns 1 and 2.
- If all machines, appliances and installations are in the same building or room, you should group them together. You then fill in the overall information in columns 3 to 5.
- If the machines, appliances and installations are in different buildings or rooms, you should fill in the overall information in columns 3 to 5 against any of those machines, appliances or installations, or optionally against the main group. Add references for clarity if necessary.
If you cannot find information on the acquisition or investment value in new condition, the second-hand purchase value or the value of alterations or repairs, you should provide an estimate. That estimate must relate to a time of your choice, with no deduction for wear and tear and clearly indicating the year chosen. In that case, put the letter ‘C’ in front of the estimated value.
Column 4 ‘Aanschaffings- en beleggingswaarde van het materieel en de outillage: ingebracht, overgenomen tweedehands aangekocht of met hergebruikte elementen vervaardigd’ (‘Acquisition and investment value of the equipment and tools: contributed, acquired second-hand or manufactured with reused elements’)
Situation 1: equipment and tools that came into your possession by contribution to a company or by transformation, merger, absorption, demerger or takeover of previously existing companies or of branches of activity of such companies
Mention in columns 4a and 4b:
- the year of contribution or transformation, merger, absorption, demerger or takeover,
- the purchase value or the value appearing in the deed of contribution, transformation, merger, absorption, demerger or takeover. Put the letter ‘A’ in front of that value.
Please note, when you know the value in new condition and the year of purchase or composition in new condition, also fill in columns 3a and 3b.
Situation 2: second-hand purchased equipment and tools
Mention in columns 4a and 4b:
- the year of the second-hand purchase,
- the value of that purchase. Put the letter ‘B’ in front of that value.
Please note, when you know the value in new condition and the year of purchase or composition in new condition, also fill in columns 3a and 3b.
Situation 3: equipment and tools manufactured by you with reused elements
Mention in columns 4a and 4b:
- the year of manufacture,
- the estimated value. Put the letter ‘C’ in front of that value.
Column 5 ‘Aanschaffings- en beleggingswaarde van het materieel en de outillage waaraan wijzigingen of herstellingen werden uitgevoerd’ (‘Acquisition and investment value of equipment and tools to which alterations or repairs have been made’)
The full value of the alterations should be taken into account. For the parts that have merely been repaired, you should consider the original edition or the later edition, whichever is higher.
Any new investment in equipment and tools should be mentioned in columns 5a (year) and 5b (value), unless it involves ordinary maintenance, reconditioning or repositioning of ordinary, minor items or parts.
Please note, always mention the original investment in columns 1 and 2, and as appropriate, in columns 3a and 3b or 4a and 4b.
If the new investment is a complete renewal or removal of a component of the equipment and tools, you should fill in columns 5c and 5d in addition to columns 5a and 5b:
- column 5c: the year in which the renewed or removed component of the equipment and tools was placed,
- column 5d: the value of that component of the equipment and tools at the time of positioning (if necessary, an estimated value. In that case, put the letter ‘C’ in front of that value).
If an alteration consists only of the removal of a component of the equipment and tools, with no new investment, you should fill in columns 5a to 5d as follows:
- column 5a: the year of removal,
- column 5b: a dash (for ‘nil’),
- column 5c: the year in which the removed component was placed,
- column 5d: the value of the removed component at the time of positioning (if necessary, an estimated value. In that case, put the letter ‘C’ in front of that value).
Example
Alterations were made to a machine, which had a value of €100,000.00 in 1994, successively in 2004, 2006 and 2009.
- 2004: a component worth €150,000.00 was added without anything being renewed or removed.
- 2006: a €200,000.00 alteration was made, with an original component completely renewed. The estimated value of that component in 1994 was €50,000.00.
- 2009: a component placed in 2006 was removed. The actual value of that component in 2006 was €100,000.00.
You should then fill in columns 3a, 3b, 5a, 5b, 5c and 5d as follows:
3a
3b
5a
5b
5c
5d
1994
100.000,00
2004
150.000,00
--
--
2006
200.000,00
1994
C-50.000,00
2009
--
2006
100.000,00
Declaring alterations
If your equipment and tools have undergone any alterations (such as an addition, renewal or removal), you should also declare that.
To this end, you fill in the declaration form again. You should then declare only the alterations to the equipment and tools as compared to the original declaration. However, you should refer to the subheadings and serial numbers of the original declaration when making alterations.
Serial numbers
Use a number following the number of the series last used in the original declaration for the building or room in which the equipment and tools have been placed.
Columns 5a to 5d
You do not need to repeat the data in the original declaration in columns 5a to 5d.
If the details of the original declaration are needed to properly understand the additional declaration, you can mention them in column 2, after the designation and description of the equipment and tools.
Example
In the original declaration, a group of 6 elements of equipment and tools was mentioned under number 28, of Building A, Room 2, for an investment of 60,000.00 euros in 1991, (listed in columns 3a and 3b).
Those equipment and tools were subject to alteration:
- 2 of the elements placed in 1991 were removed (thus 4 elements of 1991 remain).
- 8 new elements were added. These were put into service in 2016 at a value of 120,000.00 euros.
You then fill in the columns as follows:
1
2
5a
5b
5c
5d
28
Building, A, room 2, group ... (to be specified). Was mentioned in the original declaration with 6 elements placed in 1991 to a value of 60,000.00 euros.
2 of those elements were taken out of service and 8 new elements were added.
2016
120.000,00
--
--
2016
--
1991
20.000,00
Taxability and exemptions
What equipment and tools should I declare?
In the declaration, you should list all equipment and tools. Equipment and tools may be subject to property tax. Property tax applies to equipment and tools located in Belgium or abroad that are immovable by incorporation or by destination (article 3.47 of the Belgian Civil Code (in Dutch or French)).
These include, inter alia, the following:
- Machines, appliances and installations attached to the premises by means of masonry, plaster, lime or cement.
- Machines, appliances and installations that cannot be detached without breaking or damaging them or the part of the premises to which they are attached.
- Machines, appliances and installations that are fixed to the ground or to buildings by bolts, screws or studs, or that are designed to be fixed at any time.
- Machines, appliances and installations placed on foundations provided for that purpose, attached to the ground or buildings, or on specially concreted or reinforced ground to support their weight or absorb their vibrations.
- Machines, appliances and installations that cannot be moved without demolishing or damaging the building in which they are located.
- Machines, appliances and installations which, because of their weight or operation, are intended to remain permanently at their location.
- Moveable machines, appliances and installations that remain on site during their use, as they normally only serve the premises or building they belong to.
- Driving tools (such as shafts, pulleys, seats, tubing, but not belts and cables) that are part of the above-mentioned machines, appliances and installations.
This list is not restrictive.
Some installations, depending on their characteristics, may be considered either buildings or equipment and tools, or a combination of both. If in doubt or if you are unable to split the value of the installations into separate amounts for the building and for the equipment and tools, please contact the competent department, which can be found in our office directory: Kadaster (Cadastre) > Andere (Other) > Bevoegdheid: materieel en outillering: behandeling van de aangiften van ingebruikneming, van wijziging of van de buitengebruikstelling (Competence: equipment and tools: processing of declarations of commissioning, modification or decommissioning).
How can I get a reduction or exemption from property tax?
Property tax is a regional tax to be paid annually that is based on indexed cadastral income. The regions directly process and collect property tax for the property on their territory.
Consequently, questions about reductions or exemptions should be addressed to the region.
Walloon Region
For any questions, please contact the Walloon tax administration.
Brussels-Capital Region
For any questions, please contact Brussels Taxation (in Dutch or French).
Flemish Region
For any questions, please contact the Flemish tax administration: exemptions and reductions (in Dutch).