Statutory basis

The operation of the Central Point of Contact for accounts and financial contracts (CPC) is governed by various laws and royal decrees.

Wettelijke basis

With regard to declarers declaring accounts, financial contracts and transactions involving cash to the CPC: 

Laws

  • Law of 8 July 2018 organising a Central Point of Contact for accounts and financial contracts and extending access to the central database of notices of seizure, delegation, transfer, collective settlement and protest (only available in Dutch or French).  

Royal decrees

  • Royal Decree of 22 April 2019 establishing the conditions to be met by declarers with respect to the Central Point of Contact for accounts and financial contracts in order to obtain access to the National Register of Natural Persons (only available in Dutch or French). 
  • Royal Decree of 7 April 2019 designating the centralising organisations and single points of contact with regard to the Central Point of Contact for accounts and financial contracts (only available in Dutch or French). 
  • Royal Decree of 7 April 2019 on the operation of the Central Point of Contact for accounts and financial contracts (only available in Dutch or French). 

Ministerial Decrees

  • Ministerial Decree of 6 April 2022 establishing, for 2022, the contribution to investment costs payable for each request for information from the Central Point of Contact for accounts and financial contracts of the National Bank of Belgium (only available in Dutch or French). 
  • Ministerial Decree of 29 March 2021 establishing, for 2021, the contribution to investment costs payable for each request for information from the Central Point of Contact for accounts and financial contracts of the National Bank of Belgium (only available in Dutch or French). 
  • Ministerial Decree of 15 September 2020 establishing, for the second half of 2020, the contribution to investment costs payable for each request for information from the Central Point of Contact for accounts and financial contracts of the National Bank of Belgium (only available in Dutch or 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 Programme Law of 25 December 2017) (only available in Dutch or French). 
  • Royal Decree of 23 June 2019 implementing Article 307, § 1/1 of the Income Tax Code 1992 (only available in Dutch or French).