Self-declaration of annual tax on securities accounts: to be filed by 15 July 2023
July 2023 - On 26 February 2021, the annual tax on securities accounts came into force.
This annual tax of 0.15% is levied on the average value of taxable financial instruments during the reference period, provided this average value exceeds €1 million.
The reference period is a term of 12 consecutive months, which in principle starts on 1 October and ends on 30 September of the following year. The first reference period started on 26 February 2021 and ended on 30 September 2021. The second reference period ended on 30 September 2022.
Taxpayers holding securities accounts abroad with non-Belgian intermediaries without a Belgian liable representative must be responsible for declaring and paying this tax themselves. The deadline for this declaration is 15 July 2023.
This declaration must be made on paper and sent by post to the FPS Finance - General Administration for Collection and Tax Collection - Gaston Crommenlaan 6 bus 291 in 9051 Ledeberg. You will find a pre-printed declaration form on the website of the FPS Finance.
If securities accounts are held with Belgian (financial) intermediaries, these intermediaries have a declaration obligation. They had to submit their second declaration by 20 December 2022 for the reference period ending on 30 September 2022.
