The following texts form the legal basis:

  • Law of 14 April 2011 introducing the CPC into Article 322, § 3, of the Belgian Income Tax Code 1992 (Code des impôts sur les revenus 1992, aka CIR 92), as amended by the Programme Law of 29 March 2012 and the Law of 17 June 2013.
  • Royal Decree of 17 July 2013 regarding the Central Point of Contact.
  • Royal Decree of 3 February 2014 authorising the Belgian National Bank as well as banks, bureaux de change, credit institutions and savings banks referred to in Article 322 of the Belgian Income Tax Code 1992 to temporarily consult the National Register of Natural Persons.