The Belgian tax administration has further digitalized the procedure for filing the tax on collective investment institutions (CIV tax). In principle, the tax return must now be submitted electronically through the MyMinFin portal.
For foreign funds distributed in Belgium, this means they must verify in advance whether they actually have access to this portal. The change mainly affects Luxembourg funds. In some cases, an additional prior registration is required. Timely preparation is therefore essential to avoid problems when submitting the return.
Deadline: March 31, 2026
The annual filing and payment of the CIV tax must take place no later than March 31 of the assessment year. For the tax due on the shares outstanding in Belgium on December 31, 2025, the filing and payment must therefore be completed by March 31, 2026.
This obligation applies to both Belgian funds and foreign funds whose compartments are marketed in Belgium and are included on the FSMA list.
No longer by email
Since July 14, 2025, the Federal Public Service Finance no longer accepts CIV tax filings by email. The tax return must now be submitted through MyMinFin, under the section “My return – Various taxes.”
After submission through the portal, the taxpayer receives a structured payment reference. This reference must be included when transferring the tax due so that the payment can be correctly linked to the tax return.
Although submission by post remains possible in exceptional cases, electronic filing through MyMinFin has become the standard procedure.
Specific attention for foreign funds
For foreign funds, access to MyMinFin may require additional steps. Within the European Union, authentication can often take place via eIDAS, the system for cross-border digital identification. However, not all member states provide a recognized eIDAS method.
When this is not available, the foreign entity must first register through Foreign Registration (ForReg), an application of the Federal Public Service Finance. Through this procedure, a foreign taxpayer can obtain access to MyMinFin. The registration takes place through the federal CSAM platform and includes, among other things, creating a FedID account, requesting access to ForReg, and registering the foreign entity. Only after verification by the Federal Public Service Finance will the entity receive access to MyMinFin.
Start registration in time
Because processing a registration can take some time, it is important for foreign funds to verify in time whether they have access to MyMinFin and, if necessary, start the registration procedure well before the deadline. This helps prevent administrative access issues from jeopardizing the timely submission of the tax return.
Dirk Coveliers, knowledge expert at Investment Officer, and Robin Rosmeulen are affiliated with Tuerlinckx Tax Lawyers. More information about this topic can be found here.
