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Regional tax on banking and financial institutions and cash dispensers

An annual tax is levied on banking and financial institutions and cash dispensers located in the Brussels-Capital Region. By banking and financial establishment, it is meant any establishment, head office or branch, accessible to the public, which is principally engaged in deposit, financing, credit, savings or exchange operations.
By automatic cash dispenser, it is meant any device which can be used from the public road or from any place accessible to the public and which allows the withdrawal of money, deposits or savings. The tax is due on the basis of the situation on 1 January of the tax year.

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Who should pay the tax?

The person who on 1 January of the tax year is the operator or, failing that, the owner of:

  • a banking or financial establishment located in the Brussels-Capital Region;
  • a cash dispenser located in the Brussels-Capital Region.
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How is the tax calculated?

For 2022, the tax is:

  • EUR 3148.50 per establishment.
  • EUR 1049.50 per cash dispenser.
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What are the exemptions?

The following are not subject to the tax:

  • Banking or financial establishments with a maximum of one counter and a maximum of one person in full-time employment.
  • Notaries' offices and insurance agents' and brokers' offices.

If you meet these conditions, you must indicate this in your declaration.

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When can I submit a request?

The procedure is different depending on the year to which the tax relates (which is not necessarily the year in which your tax bill is sent). You can find this information in your tax bill:

If the tax relates to a tax year before 2022

You can:

  • Submit your observations on a notification of estimated assessment within 30 days from the 7th day after the notification was sent.
  • Lodge an appeal for a tax bill with the “Directeur general/directeur-generaal” within 6 months from the 7th day after the tax bill was sent.

If the tax relates to a tax year from the tax year 2022 onwards

You can:

  • Submit your observations on a notification of estimated assessment or a rectification within 31 days from the 7th day after the notification was sent.
  • Lodge an appeal for a tax bill with the “directeur de la direction de l’enrôlement/directe within 186 days from the 7th day after the tax bill was sent.

Do you have any more questions?