With regard to the reporting of accounts, financial contracts and transactions involving cash to the CPC by reporting agents: 

Laws

• Act of 8 July 2018 organising a Central Point of Contact for accounts and financial contracts and extending access to the Central Register of Records of Attachment and the Assumption, Assignment, Collective Settlement and Contestation of Debts (available in Dutch and French).  
   

Royal decrees

• Royal Decree of 22 April 2019 establishing the conditions to be met by reporting agents with respect to the Central Point of Contact for accounts and financial contracts in order to access the National Register (available in Dutch and French). 
   
• Royal Decree of 7 April 2019 designating the centralising organisations and single points of contact with respect to the Central Point of Contact for accounts and financial contracts (available in Dutch and French). 
   
• Royal Decree of 7 April 2019 on the functioning of the Central Point of Contact for accounts and financial contracts (available in Dutch and French). 
   

Ministerial decrees

• Ministerial Decree of 10 March 2023 establishing, for 2023, the contribution to investment costs due per request for information from the Central Point of Contact for accounts and financial contracts of the National Bank of Belgium (available in Dutch and French). 
   
• Ministerial Decree of 6 April 2022 establishing, for 2022, the contribution to investment costs due per request for information from the Central Point of Contact for accounts and financial contracts of the National Bank of Belgium (available in Dutch and French). 
   
• Ministerial Decree of 29 March 2021 establishing, for 2021, the contribution to investment costs due per request for information from the Central Point of Contact for accounts and financial contracts of the National Bank of Belgium (available in Dutch and French). 
   
• Ministerial Decree of 15 September 2020 establishing, for the second half of 2020, the contribution to investment costs due per request for information from the Central Point of Contact for accounts and financial contracts of the National Bank of Belgium (available in Dutch and French). 

With regard to Belgian residents declaring their foreign accounts to the CPC:

• Income Tax Code 1992, Article 307 §1/1 (inserted by Article 94 of the Omnibus Act of 25 December 2017) (available in Dutch and French). 
   
• Royal Decree of 23 June 2019 implementing Article 307 §1/1 of the Income Tax Code 1992 (available in Dutch and French).