Exemption on collection

Article 10 § 1er, 4° of the Tariff Decree of 22/11/2012 stipulates that "The following can be exempted from the payment of the rates for removal and processing of their organic household and similar waste, including: Charities listed in Article 104, 3°, e of the Income Tax Code and which fulfil the approval conditions and methods defined in Article 110 of the Income Tax Code.

Article 104, 3°, e of the Income Tax Code stipulates that: “[…] institutions who assist victims of war, the handicapped, the elderly, protected minors or destitute individuals and which, in accordance with the opinion of advisory organisations of the State or the Communities which have this assistance in their jurisdictions, are approved by the competent bodies of the States or the Communities under which these institutions fall and, for the application of the Tax Law, by the Minister of Finance;“

Article 110 of the Income Tax Code stipulates that: “The King determines the conditions and methods of approval of the institutions listed in Article 104, 3°, b, e, g and 4°.

Article 57 §1st of the AR/CIR 1992 stipulates that “Scientific research institutions and institutions which assist victims of war, the handicapped, the elderly, protected minors or destitute individuals, as well as the institutions that assist developing nations can be approved for the application of Article 104, paragraph 1st, 3°, b and e, and 4° of the 1992 Income Tax Code, provided:

1°/ they have legal status, public or private, in accordance with Belgian law; 
2°/ they have no profitable purpose, neither by their leader, nor that by their members as such; 
3°/ their activities are: National, that is to say that these institutions exercise their activity throughout the country or that they centralise and coordinate local or regional activities; b) carried out exclusively in the eld of scientic research, of assistance to disinherited persons or assistance to developing countries; c) supplemental to the activities which the legal public powers or the international organisations of which Belgium is a member, exercise in the aforementioned elds. […]

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