Ruling office

Any Belgian taxpayer is entitled to apply for an ‘advanced ruling’ regarding a particular situation or operation that has not had an outcome yet at tax level.

This application has to be submitted to the Ruling Office at 1000 Brussels, rue de la Loi 24 (www.ruling.be). The application may also be mailed to dvbsda@minfin.fed.be.
 
The Ruling Office that is part of the Belgian department of Finance, will determine, in accordance with the provisions in force, how the law will be applied.
Its aim is not to establish new contractual provisions but only to clarify how the law will be applied in a given circumstance so as to guarantee legal security to the bona fide taxpayer.
 
The Ruling Office has also jurisdiction to process the application of shipping companies for ‘tonnage taxation’.