Filing fee surcharge and appeal procedure

The fee surcharge payable is different for companies on the one hand and for associations and foundations on the other. If depositors do not agree with this fee surcharge, they can file an appeal.

Companies

Filing fee surcharge

The surcharge for late filing represents a contribution to the costs incurred by the federal government in identifying and following up on companies in financial difficulty and amounts at filing to:

  • from the first day of the ninth month following the close of the financial year:
    • €120 for small companies that make use of the option to publish their annual accounts in accordance with the abridged or micro template
    • €400 euros for other companies
  • from the first day of the tenth month until the twelfth month following the close of the financial year:
    • €180 for the abovementioned small companies
    • €600 for other companies
  • from the first day of the thirteenth month following the close of the financial year:
    • €360 for the abovementioned small companies
    • €1,200 for other companies

This contribution is collected by the National Bank of Belgium along with the publication costs for the relevant annual or consolidated accounts, for remittance to the Federal Public Service Finance (source: Art 3:13 CCA).

What should you do if you do not agree with the surcharge?

Automatic deregistration with the CBE

The Crossroads Bank for Enterprises (CBE) may proceed with the automatic deregistration of companies that have not complied with the obligation to file their annual accounts for at least three consecutive financial years. The CBE will reinstate the registration upon the filing of the missing annual accounts with the National Bank.

Notices of deregistration and re-registration are published in the Annexes to the Moniteur belge/Belgisch Staatsblad.

More information on automatic deregistration can be found on the CBE’s website.

(source: Art. III.42 §1(4) Code of Economic Law)

Civil sanctions

Unless proven otherwise, damage suffered by third parties is deemed to result from failure to file annual accounts within the statutory time limit. Consequently, the burden of proof is reversed: the company must prove that non-filing or late filing of its annual accounts did not cause the damage claimed by the third party (source: Art 3:1 CCA).

Involuntary winding-up

At the request of any interested party or the public prosecutor and subject to regularisation of the company’s situation in the course of the proceedings, the business court of the judicial district in which the company’s registered office is located may order the winding up of the business if it fails to file annual accounts (source: Art 2:73 CCA)

Associations and Foundations

Inadmissibility of claims

The law provides for the deferral of any claim brought by an association or foundation if it has not fulfilled its disclosure obligations, including those relating to annual accounts. The claim will be declared inadmissible if the association or foundation fails to fulfil its obligations within the time limit imposed by the court (source: Art 9:8 CCA).

Involuntary winding-up

At the request of any interested party or the public prosecutor and subject to regularisation of the association or foundation’s situation in the course of the proceedings, the court of first instance may order the winding up of a non-profit association or foundation that fails to file annual accounts (source: Art 2:113 §1(4) CCA)

No authorisation for donations

With the exception of hand-to-hand gifts, any gift to an association or foundation, whether inter vivos or by will, with a value in excess of €100,000, requires an authorisation from the justice minister or the latter’s representative. This authorisation will not be granted if an association or foundation has failed to file its annual accounts, either from the date of its establishment or at least for the last three financial years.

Appeals procedure

Appeals process: what should you do if you do not agree with the tariff surcharge? (available in Dutch and French)