meta_id 2963831

On March 5, 2026, Belgium's Federal Public Service Finance issued a Royal Decree amending annexes 2/1, 4, and 6 of the Royal Decree of March 3, 1927, which implements the Code on Diverse Rights and Taxes. The amendments address outdated information contained in the form annexes, including correspondence addresses for paper-filed declarations, payment references for electronic declarations, and references to applicable legislation. The decree aims to ensure legal certainty for all submissions and payments by updating these elements to reflect current requirements. The Royal Decree also removes references to "on paper" (op papier) from articles 240-7 duodecies and 240-7 quinquiesdecies of the implementing decree, reflecting the shift toward electronic filing procedures. The State Council (Raad van State) provided advice on February 20, 2026, which was largely incorporated into the final decree. The amendments constitute an implementing decision with no new budgetary implications, therefore no approval from the Finance Inspector or Budget Minister was required. The decree was adopted on the recommendation of the Minister of Finance, J. Jambon, and signed by King Filip. The updated form annexes are now in effect, with the decree published in the Belgian Official Journal (Belgisch Staatsblad) on March 13, 2026. REFERENCES: Belgian Official Journal (Belgisch Staatsblad), March 13, 2026: https://www.ejustice.just.fgov.be/cgi/article.pl?language=nl∑_date=2026-03-13≶_txt=n&numac_search=2026001887