Participants

The institutions which are required to communicate data to the CPC are such banks, bureaux de change, credit institutions and savings banks established in Belgium as are referred to in Article 322, § 3, of the Belgian Income Tax Code 1992 (Royal Decree of 17 July 2013 - Article 1, 2°).

Registrants include all financial institutions governed by Belgian law as well as foreign institutions' branches in Belgium which may claim banking secrecy vis-à-vis the tax authorities, including but not limited to:

  • credit institutions,
  • payment institutions,
  • stockbroking firms,
  • undertakings engaged in financial leasing,
  • lenders which provide consumer or mortgage credits.