Belgium, CPC notice and return: sourced answers
2 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax regime
Who must report under the regime
Residents holding or co-holding a foreign account
«return for a given year. Any subsequent changes to these accounts must also be reported to the CPC. This reporting obligation applies to all foreign accounts held or co-held by Belgian residents. A foreign account opened in the name of a minor child of a Belgian resident must be reported to the CPC by both parents separately. The declaration should be made in the name of each parent, thus not in the name of the minor child. While reporting to the CPC of a foreign account is a one-time occurrence , the existence of the foreign account must be mentioned on the individu»
Source: nbb.be · source copy as of 2026-10-03
«account FAQ on foreign accounts Reporting foreign accounts All Belgian residents holding foreign accounts must report them directly to the Central Point of Contact for accounts and financial contracts (CPC). They must do so before or, at the latest, when filing their personal income tax return for a given year. Any subsequent changes to these accounts must also be reported to the CPC. This reporting obligation applies to all foreign accounts held or co-held by Belgian residents. A foreign account opened in the name of a minor child of a Belgian resident must be»
Source: nbb.be · source copy as of 2026-10-03
From what amount does the reporting obligation arise (strictness of the bound is in the caveat)
None: every account
«return for a given year. Any subsequent changes to these accounts must also be reported to the CPC. This reporting obligation applies to all foreign accounts held or co-held by Belgian residents. A foreign account opened in the name of a minor child of a Belgian resident must be reported to the CPC by both parents separately. The declaration should be made in the name of each parent, thus not in the name of the minor child. While reporting to the CPC of a foreign account is a one-time occurrence , the existence of the foreign account must be mentioned on the individu»
Source: nbb.be · source copy as of 2026-10-03
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