Belgium's Own Legal Database Stopped Publishing the Income Tax Code, and Says So on the Page
Answer
The general rule applies to you
No exception is recorded for citizens of Panama on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
116 exceptions recorded across 45 countries · none match Panama to Belgium · When you become a tax resident
Belgian income tax is governed by the Code des impôts sur les revenus 1992. The federal legislation database carries that Code's record and does not carry its text. At the head of the record, and again in the place where the text should be, it prints that updating this text has been suspended since 2002, and refers the reader to the table of amendments or to the tax administration's own FisconetPlus database. The record shows the consolidation as updated to 9 April 2010, while the amendment table on the same page runs on without it: Acts of 2024, 2025 and 2026 are listed there, each changing articles of a text the database no longer serves. So this record says nothing about the residence test. Not that Belgium has none, and not which article carries it - we did not read the Code, because the place Belgium publishes its law does not have it, and FisconetPlus answered a JavaScript shell behind a CAPTCHA. A blocked text is a fact about our access and never a fact about the law, and on this record the blockage is the whole of what can honestly be said.
At a glance
- What governs Belgian income tax
- The Code des impôts sur les revenus 1992
Taken from the title of the record. Which of the Code's articles carries the residence test is not answerable from anything read here.
- Whether the consolidated text is published on Justel
- No - the record prints that updating has been suspended since 2002
The note appears twice on the record: in the title block and in place of the text itself.
- What the record shows the text updated to
- 9 April 2010
Stated in the title block, beside a note saying earlier versions can be consulted from 31 March 1994.
- Whether the Code has moved since
- Yes - the record's own amendment table lists Acts amending it through 2026
The table is the thing the suspension note points the reader at, and it is the only part of the record that is still current.
- Where the database sends you instead
- The table of amendments, or the FisconetPlus database of the tax administration
Named in the suspension note. FisconetPlus is served as a JavaScript application behind a CAPTCHA and returned no text to any tool used here.
- What this record states about the test itself
- Nothing - the text of the Code is in no document we have read
What applies to you
Nothing changes for a citizen of Panama
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«10 AVRIL 1992. - CODE DES IMPOTS SUR LES REVENUS 1992 (CIR). (NOTE : LA MISE A JOUR DE CE TEXTE EST SUSPENDUE DEPUIS 2002 : veuillez consulter le tableau des modifications pour obtenir le texte original des dernières références modificatives, ou la banque de données "FisconetPlus") (NOTE : Consultation des versions antérieures à partir du 31-03-1994 et mise à jour au 09-04-2010)»The header as the database prints it. The suspension note and the update date are both part of the publisher's own text, which is why this record can rest on them.
Read it at the sourceAbout this source
Belgium's consolidated federal legislation, served from the Moniteur belge site at two stable address forms: an ELI of the shape /eli/<type>/<yyyy>/<mm>/<dd>/<numac>/justel, and the older /cgi_loi/change_lg.pl query carrying the dossier number. Each record prints the date the consolidation is updated to, lists its archived versions, and marks in the body which amending Act inserted which words, with the Act identified in footnotes under the article.
Standing: Maintains the text in force
Cannot be cited for: The site is behind a web application firewall. A direct request from this project is answered with a JavaScript challenge page and a support ID, never the document, and the Bright Data proxy is refused at the CONNECT stage; only the extraction service returns text, and even then it refused two records outright - the French text of the Wetboek van economisch recht and the Code des impôts sur les revenus by its dossier number - while serving the Dutch and ELI forms of the same instruments. It may not be cited for the income tax code at all: the record for the Code des impôts sur les revenus 1992 states that updating was suspended in 2002, shows the text as at 9 April 2010, and carries no text of the Code. Dutch and French are both authentic and a Justel record serves one of them; a quotation from one says nothing about the wording of the other. Several instruments are printed as parallel regional versions of the same article - federal, Flemish, Walloon, Brussels, German-speaking Community - so an article number alone does not identify a text. The consolidations are unofficial: the Moniteur belge as published governs. Nothing regional is here: decrees and ordinances of the Regions and Communities, which decide work authorisations and self-employment, are published elsewhere.
We re-read it every 60 days. More about this source
«LA MISE A JOUR DE CE TEXTE EST SUSPENDUE DEPUIS 2002 : veuillez consulter le tableau des modifications pour obtenir le texte original des dernières références modificatives, ou la banque de données "FisconetPlus")»The same note where the text should have been. It names what to use instead, and names no article.
Read it at the sourceAbout this source
Belgium's consolidated federal legislation, served from the Moniteur belge site at two stable address forms: an ELI of the shape /eli/<type>/<yyyy>/<mm>/<dd>/<numac>/justel, and the older /cgi_loi/change_lg.pl query carrying the dossier number. Each record prints the date the consolidation is updated to, lists its archived versions, and marks in the body which amending Act inserted which words, with the Act identified in footnotes under the article.
Standing: Maintains the text in force
Cannot be cited for: The site is behind a web application firewall. A direct request from this project is answered with a JavaScript challenge page and a support ID, never the document, and the Bright Data proxy is refused at the CONNECT stage; only the extraction service returns text, and even then it refused two records outright - the French text of the Wetboek van economisch recht and the Code des impôts sur les revenus by its dossier number - while serving the Dutch and ELI forms of the same instruments. It may not be cited for the income tax code at all: the record for the Code des impôts sur les revenus 1992 states that updating was suspended in 2002, shows the text as at 9 April 2010, and carries no text of the Code. Dutch and French are both authentic and a Justel record serves one of them; a quotation from one says nothing about the wording of the other. Several instruments are printed as parallel regional versions of the same article - federal, Flemish, Walloon, Brussels, German-speaking Community - so an article number alone does not identify a text. The consolidations are unofficial: the Moniteur belge as published governs. Nothing regional is here: decrees and ordinances of the Regions and Communities, which decide work authorisations and self-employment, are published elsewhere.
We re-read it every 60 days. More about this source
«Loi du 30-10-2025 publié le 24-11-2025 Articles modifiés : 2; 28; 46; 102; 184; 184bis; 184ter; 192; 194quater; 205/5; 206; 206/1; 210; 211; 214; 229; 231; 264; 275/8»One line of the amendment table the note points at. The consolidation stopped in 2002; the amendments did not.
Read it at the sourceAbout this source
Belgium's consolidated federal legislation, served from the Moniteur belge site at two stable address forms: an ELI of the shape /eli/<type>/<yyyy>/<mm>/<dd>/<numac>/justel, and the older /cgi_loi/change_lg.pl query carrying the dossier number. Each record prints the date the consolidation is updated to, lists its archived versions, and marks in the body which amending Act inserted which words, with the Act identified in footnotes under the article.
Standing: Maintains the text in force
Cannot be cited for: The site is behind a web application firewall. A direct request from this project is answered with a JavaScript challenge page and a support ID, never the document, and the Bright Data proxy is refused at the CONNECT stage; only the extraction service returns text, and even then it refused two records outright - the French text of the Wetboek van economisch recht and the Code des impôts sur les revenus by its dossier number - while serving the Dutch and ELI forms of the same instruments. It may not be cited for the income tax code at all: the record for the Code des impôts sur les revenus 1992 states that updating was suspended in 2002, shows the text as at 9 April 2010, and carries no text of the Code. Dutch and French are both authentic and a Justel record serves one of them; a quotation from one says nothing about the wording of the other. Several instruments are printed as parallel regional versions of the same article - federal, Flemish, Walloon, Brussels, German-speaking Community - so an article number alone does not identify a text. The consolidations are unofficial: the Moniteur belge as published governs. Nothing regional is here: decrees and ordinances of the Regions and Communities, which decide work authorisations and self-employment, are published elsewhere.
We re-read it every 60 days. More about this source
Practical notes
An absence may only be recorded from a document that was read. Nothing here is recorded as an absence in the law: the Code's residence test exists, and what is recorded is that the text of it is not published here.
The original 1992 text is on the record's archived versions and in the Moniteur belge of 30 July 1992. Quoting from either would be quoting a version the amendment table shows has been overtaken many times over.
- consolidatesCode des impôts sur les revenus 1992, Justel record
Justel, Service public fédéral Justice (Moniteur belge) · consolidated to 2010-04-09
Known to be out of date. The record states that updating was suspended in 2002 and shows the text as at 9 April 2010, while its own amendment table runs on to 2026. The gap between what is published here and the law in force is at least fifteen years wide, and the database says so itself.
About this source
Belgium's consolidated federal legislation, served from the Moniteur belge site at two stable address forms: an ELI of the shape /eli/<type>/<yyyy>/<mm>/<dd>/<numac>/justel, and the older /cgi_loi/change_lg.pl query carrying the dossier number. Each record prints the date the consolidation is updated to, lists its archived versions, and marks in the body which amending Act inserted which words, with the Act identified in footnotes under the article.
Standing: Maintains the text in force
Cannot be cited for: The site is behind a web application firewall. A direct request from this project is answered with a JavaScript challenge page and a support ID, never the document, and the Bright Data proxy is refused at the CONNECT stage; only the extraction service returns text, and even then it refused two records outright - the French text of the Wetboek van economisch recht and the Code des impôts sur les revenus by its dossier number - while serving the Dutch and ELI forms of the same instruments. It may not be cited for the income tax code at all: the record for the Code des impôts sur les revenus 1992 states that updating was suspended in 2002, shows the text as at 9 April 2010, and carries no text of the Code. Dutch and French are both authentic and a Justel record serves one of them; a quotation from one says nothing about the wording of the other. Several instruments are printed as parallel regional versions of the same article - federal, Flemish, Walloon, Brussels, German-speaking Community - so an article number alone does not identify a text. The consolidations are unofficial: the Moniteur belge as published governs. Nothing regional is here: decrees and ordinances of the Regions and Communities, which decide work authorisations and self-employment, are published elsewhere.
We re-read it every 60 days. More about this source