> Fiscal matters

 

The Federal Authority, the Walloon Region, the provinces and the communes have competencies with regard to taxation.

The Federal Authority decides on the amount and collects a series of taxes, including personal income tax, corporation tax and VAT. It should be noted that part the proceeds from the taxes collected by the Federal Authority are allocated to the financing of the federated entities.

The Walloon Region is responsible for a series of taxes set out pursuant to a special law:
-   Gaming and betting tax
-   Tax on automatic amusement equipment
-   Tax on the opening of licensed drinking establishments
-    Inheritance tax
-    Property tax
-    Registration duties on the sale of real estate
-    Registration duties on the formation of mortgages and similar
-    Registration duties on gifts
-    Road tax on automobiles
-    Vehicle licensing tax
-    European licence tag

The Walloon Region decides on the rate of tax, the tax base, and the exemption conditions for these regional taxes, save for some exceptions (the determination of cadastral income is a federal competence, a change to the road tax or vehicle licensing tax requires a cooperation agreement between the Regions).

It should be noted that except in the event of a decision to the contrary by the Regions, these taxes will continue to be collected on their behalf by the Federal Authority.
The Walloon Region may also levy supplementary taxes to finance its policies.

The Constitution grants fiscal power to the Communities, but it has never been applied beyond the radio-television licence fee. This fee has now been transferred to the Regions.

The communes and provinces may levy taxes.

They communes and provinces also receive some of the proceeds from the property tax (tax surcharge whose percentage it sets). The communes also receive a surcharge on personal income tax

 

legal basis :
Constitution, art. 35
LS of 81601/1989
 

 

Federal fiscal administrations