Gambling duties
This tax applies to any transaction where participants stake money at the risk of loss, hoping to gain a financial or material benefit. The manner of participation, whether oral, written, by phone, online, email, SMS, or otherwise, is irrelevant.
Which authority manages this tax?
The Brussels-Capital Region sets the tax rate, the taxable basis and any exemptions for gambling duties.
At present, the Federal Public Service Finance manages the tax service and transfers the proceeds to the Brussels-Capital Region.
Tax clearance certificate
To obtain a license from the Gaming Commission, you must, since 25 May 2019, obtain a tax clearance certificate from Brussels Fiscality.
This certificate must confirm that the applicant has settled all established and undisputed tax debts owed to the Brussels-Capital Region.
You can request this tax clearance certificate:
- by email at bhg.common.blank_link_warninginfo.attest@fisc.brussels using the subject line: ‘Request for tax clearance certificate (“avis fiscal");
- or in writing, to the Financial Operations Department at the following address:
Brussels Fiscality
Iris Tower
Place Saint-Lazare 2
1210 Saint-Josse-ten-Noode
More information about the tax clearance certificate can be found bhg.common.blank_link_warninghere.
More information
Visit the website of the FPS Finance (only available in bhg.common.blank_link_warningFrench or bhg.common.blank_link_warningDutch)
