Belgium's tax authority has mandated that intermediary legal entities and recognised representatives must file securities account tax returns electronically via the DivTax platform from 24 April 2026, ending a two-month transition period following the publication in the Official Gazette on 23 February 2026.
Belgium’s tax authority announced, in the Official Gazette no. 2026001356 of 23 February 2026, that Belgian intermediary legal entities and Belgian recognised representative legal entities are required to file annual tax returns on securities accounts through the electronic platform DivTax.
According to the Royal Decree of 3 March 1927, the current exemption will expire two months after the publication of this notice. After this two-month period ends, all affected Belgian intermediary legal entities and recognised representative legal entities must submit their declarations electronically from 24 April 2026.
Starting the day after the two-month transition period concludes, these entities must file their annual securities account tax returns exclusively through the DivTax application. This system is accessible via the MyMinfin portal provided by the Federal Public Service Finance (SPF Finances).
