Taxes
A securities account via a foreign trading platform? 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.
Foreign securities account: your two obligations
- 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
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.
Why these obligations exist
The administration wants to know where Belgian residents hold financial assets abroad. Lawmakers therefore set up a two-tier mechanism: a central register kept by the National Bank, and an annual mention in your tax return. The two are complementary — one does not replace the other. This applies to any securities account, but also to cash accounts opened abroad: if you have transferred money to an app that holds your cash or securities outside Belgium, you are very likely concerned.
Step 1 — Register the account with the Central Point of Contact
The Central Point of Contact (CPC) is a register kept by the National Bank of Belgium. The principle is simple: you declare the existence of the account once per account. It is not a formality to repeat every year — once the account is reported, it is done. Registration happens online, authenticating with your eID or via itsme, or by paper form if you prefer. You provide the foreign institution and the account concerned.
- •Once per account, not every year.
- •Online (eID or itsme), or by paper form.
- •At the latest when filing the return that mentions the account.
CPC registration and the mention in your return go together: you cannot mention an account in your return without having reported it to the CPC.
Step 2 — Tick the existence of your foreign accounts in section XIII
The second obligation comes back every year. In your personal income tax return, you must mention the existence of your foreign accounts in section XIII, part A. Unlike CPC registration, this mention repeats: you must include it every year you hold the account, for as long as it stays open.
- •The account number.
- •The name of the institution.
- •The country where the account is held.
The legal basis, plainly
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
This clarification is worth making, because some alarmist readings confuse the two regimes. The concrete risk, for you, is the tax increase — reason enough not to neglect these two steps, but no reason to worry about the figures being quoted.
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.
Review my accountsSources
- National Bank of Belgium — Central Point of Contact (CPC)
- FPS Finance — Foreign accounts
- Royal Decree of 23 June 2019 (CPC terms)
- Test-Achats — reporting your foreign accounts
Benchmarkr is an assistance and calculation tool. It does not constitute personalized tax advice. Check your situation with a professional. Updated: 2026