Federal tax expenditures report

The annex to the "Budget des Voies et Moyens - Middelenbegroting" is yearly published under the title "Inventory of tax exemptions, deductions and credits having an impact on federal revenue", "Inventory of federal tax expenditures" for short. The Inventory aims to inform the Parliament of the budgetary costs of tax measures, and notably of those which deviate from the benchmark tax system and are thus focused on specific incentive targets which could be reached by direct expenditures. The Inventory aims also to increase budget transparency and to establish close links between tax and direct expenditures.

Given that the Inventory is an annex to the "Budget des Voies et Moyens - Middelenbegroting", it is limited to taxes financing the Federal State.

The Inventory is based on the following definition of "tax expenditure" as initially chosen by the High Council of Finance: lower revenue resulting from tax incentives introduced by a departure from the benchmark tax system relating to a specific tax in favour of certain taxpayers or certain economic, social, cultural activities, etc., and that could be replaced by a direct subsidy.

The introduction describes notably what means "benchmark tax system" for each tax. It also contains details relating to the method used to calculate revenue forgone resulting from tax expenditures. Moreover, the Inventory contains a summary of the major results as well as a detailed table.

The full version of the Inventory of federal tax expenditures is available on the website of the Belgian House of Representatives.

The different parts of the last edition and of the previous editions of the Inventory of federal tax expenditures can be separately downloaded via the links below.

Inventory of federal tax expenditures
Publication date Belgian House of Representatives - Full version (Pdf) Detailed XLS file Bulletin de documentation - Documentatieblad Introduction and summary
28/11/2018 Doc 54 3293/004 Downloadable file 2017 (XLSX, 605.66 KB) Downloadable file English (PDF, 374.76 KB)
15/03/2018 Doc 54 2689/007 Downloadable file 2016 (XLSX, 201.4 KB) Downloadable file English (PDF, 393.59 KB)
24/10/2017 Doc 54 2689/002 Downloadable file 2015 (XLSX, 197.07 KB) Downloadable file English (PDF, 534.49 KB)
19/02/2016 Doc 54 1351/007 Downloadable file 2014 (XLSX, 196.15 KB) Downloadable file English (PDF, 123.07 KB)
16/12/2014 Doc 54 0495/006 Downloadable file 2013 (XLSX, 87.53 KB) Downloadable file English (PDF, 69.51 KB)
08/11/2013 Doc 53 3070/002 Downloadable file 2012 (XLSX, 85.39 KB) Downloadable file English (PDF, 72.02 KB)
20/12/2012 Doc 53 2521/002 Downloadable file 2011 (XLS, 120 KB) Downloadable file Dutch (NL) 3rd quarter 2012 (PDF, 496.42 KB)
Downloadable file French (FR) 3rd quarter 2012 (PDF, 454.85 KB)
Downloadable file English (PDF, 263.34 KB)

Doc 53 1943/002

Doc 53 1943/005 (addendum)
Downloadable file 2010 (XLS, 225 KB) Downloadable file Dutch (NL) 4th quarter 2011 (PDF, 420.44 KB)
Downloadable file French (FR) 4th quarter 2011 (PDF, 438.68 KB)
Downloadable file English (PDF, 196.24 KB)

Doc 52 2222/010

Doc 52 2222/011 (addendum)
Downloadable file 2009 (XLS, 208 KB)

Downloadable file 2009 (add.) (XLS, 84 KB)
Downloadable file Dutch (NL) 2nd quarter 2011 (PDF, 595.16 KB) 
Downloadable file French (FR) 2nd quarter 2011 (PDF, 635.37 KB)
19/02/2010 Doc 52 2222/009 Downloadable file 2007 (XLS, 206 KB) Downloadable file Dutch (NL) 1st quarter 2010 (PDF, 379.78 KB) 
Downloadable file French (FR) 1st quarter 2010 (PDF, 424.89 KB)
09/02/2009 Doc 52 1527/10 en Doc 52 1527/12 (addendum en errata) Downloadable file 2006 (XLS, 239.5 KB) Downloadable file Dutch (NL) 1st quarter 2009 (PDF, 503.39 KB)
Downloadable file French (FR) 1st quarter 2009 (PDF, 501.49 KB)