Ruling Commission introduces electronic delivery of tax rulings

As from 1 September 2026, Belgium’s Ruling Commission is making tax rulings available directly to applicants through secure electronic platforms (Dutch | French). This change forms part of the broader digital transformation of the Federal Public Service Finance.

What has changed?

Tax rulings are now available in the applicant’s secure electronic account through eBox and MyMinfin.

If the applicant has appointed an authorised representative for the ruling process, the ruling will also be made available in the applicant’s secure account rather than sent exclusively to the representative.

During a transitional period, electronic delivery will operate alongside the current delivery method. The remainder of the ruling process—including filing the application and corresponding with the Ruling Commission team handling the case—is expected to remain unchanged.

Practical considerations

Taxpayers applying for, or currently involved in, a tax ruling process should consider the following:

• Confirm that the applicant’s eBox and MyMinfin accounts are activated and accessible;

• Review and appropriately manage access rights, including those granted to employees and external service providers; and

• Assess whether access arrangements sufficiently protect confidential or commercially sensitive information contained in a ruling.