BEL Tax CRS Reporting Jurisdictions

Updated on: Jun 25, 2025

Latest Event


  • Jun. 2025 Files For 2024
  • On Jun. 20, 2025, BEL GVT opened the MyMinfin CRS portal for submission of CRS XML files after the inclusion of the reporting jurisdictions' list in the Royal Decree of 2024.
  • Given the delay in the publication, currently in progress, of the Royal Decree establishing the new list of other jurisdictions subject to declaration and the list of partner jurisdictions, the submission of 2024 files is extended until Jul. 31, 2025.

On Jun. 13, BEL Tax informed of submitting CRS files, country lists.

  • BEL Tax informed entities of sending CRS XML files and lists of reporting jurisdictions.
  • Follows BEL GVT Jun. 2021 issued rules on common reporting standard, see #125899.
  • Main Points
  • Publication of the royal decree amending the one of Jun. 14, 2017, re the list of other jurisdictions subject to declaration and of participating jurisdictions was delayed.
  • Therefore, lists of jurisdictions of royal decree of Jun. 14, 2017 remain unchanged.
  • Based on those lists, BEL Tax decided to open the MyMinfin CRS portal (simulation and production) for financial institutions to introduce CRS files for the calendar year 2022.
  • As indicated in part 10 CRS reporting of the guidance, declaring financial institutions that have no account to declare must submit a nihil declaration in the MyMinfin portal.
  • In Jul. 2023, BEL GVT amended the list of CRS reporting jurisdictions, see #180391.
  • May 2024 Files for 2023
  • On May 6, 2024, BEL GVT decided to open the MyMinfin CRS portal (simulation and production) on the basis of the lists included in the royal decree of Jul. 9, 2023.
  • In order to allow financial institutions to introduce CRS files for calendar year 2023.
  • After the publication of the Royal Decree establishing the new list which is currently indicative, BEL GVT will allow reportable accounts' declaration for the new jurisdictions.
  • Jul. 10, 2024 Decree Published and Corrected
  • On Jul. 10, 2024, BEL GVT corrected N° 57 in the Dutch text re the spelling of Ireland.
  • Follows BEL Tax informed of publication of Royal Decree of Jul. 1, 2024 on Jul. 8, 2024.
  • Which amended the Royal Decree of Jun. 14, 2017 establishing the list of other jurisdictions subject to declaration and list of partner jurisdictions re data exchange.
  • Addition of Georgia, Kenya, Moldova and Ukraine to the list of reporting jurisdictions.
  • Therefore, financial institutions must supplement their initial reporting with a supplemental reporting for reportable accounts relating to these 4 new jurisdictions.
  • Initial/additional declarations concerning the reportable accounts re the jurisdictions subject to declaration for the calendar year 2023 must be sent by Jul. 21, 2024.
  • Jul. 15, 2024 CRS Reporting Period Extended
  • On Jul. 15, 2024, BEL GVT extended CRS reporting period for calendar year 2023 until Jul. 31, 2024, following publication of the Royal Decree of Jul. 1, 2024 (see above).
  • Applies only to reports re calendar year 2023; cannot be considered as a precedent.
  • Jun. 2025 Files For 2024
  • On Jun. 20, 2025, BEL GVT opened the MyMinfin CRS portal for submission of CRS XML files after the inclusion of the reporting jurisdictions' list in the Royal Decree of 2024.
  • Given the delay in the publication, currently in progress, of the Royal Decree establishing the new list of other jurisdictions subject to declaration and the list of partner jurisdictions, the submission of 2024 files is extended until Jul. 31, 2025.
Regulators
BEL GVT; BEL Tax
Entity Types
Auditor; Corp
Reference
PR, 6/20/2025; PR, 7/15/2024; OG 2024007051, 7/10/2024; OG 2024006278, PR, 7/8/2024; Royal Decree 7/1/2024; PR, 5/6/2024; PR, 6/13/2023; Royal Decree 6/14/2017; Law 12/16/2015; CRS
Functions
Accounting; Compliance; Financial; Legal; Reporting; Risk; Tax; Technology
Countries
Belgium; Cross-Border
Category
State
N/A
Products
Corporate; Securities
Rule Type
Final
Regions
EMEA
Rule Date
Jun 13, 2023
Effective Date
Jul 31, 2025
Rule ID
176177
Linked to
Reg. Last Update
Jun 20, 2025
Report Section
EU