Taxes

Account with a foreign broker? The tax office wants to know.

If you hold a securities account with a foreign platform (Trade Republic, Revolut, DEGIRO, Interactive Brokers…), you have two reporting obligations, independent of taxes: report the account to the National Bank’s Central Point of Contact, and mention it every year in your tax return. An obligation in force since 2015.

Your two obligations

  1. 1

    Registration with the Central Point of Contact (CPC) of the National Bank of Belgium — once per account, online (eID/itsme) or by paper form. By the time you file the return that mentions the account at the latest.

  2. 2

    Mention in your personal income tax return, section XIII (part A): account number, name of the institution and country — every year you hold the account.

Legal basis

Article 307, § 1/1 of the Income Tax Code 1992 (ITC 92), with terms set by the Royal Decree of 23 June 2019. The CPC reporting obligation has existed since 2015.

Penalties

Non-compliance exposes you to a tax increase, modulated by the situation (fraudulent intent cannot be presumed). For individuals, it is this increase that applies — the €50,000 to €1,000,000 fines target institutions subject to reporting obligations, not the investor.

The Belgian investor’s other obligations

Benchmarkr helps you forget nothing

Benchmarkr brings your accounts together in one place and reminds you of your obligations — including CPC reporting and the annual mention. You keep a clear view of what must be reported.

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Sources

Benchmarkr is an assistance and calculation tool. It does not constitute personalized tax advice. Check your situation with a professional. Updated: 2026