NextSpring

Fisconetplus, Service public fédéral Finances

Maintains the text in force

The tax administration's own knowledge base, and the place Justel sends the reader when it stops serving the Code des impôts sur les revenus 1992. It publishes the Code article by article and, unlike any other publisher in this corpus, in a separate consolidated text per income year: the tree under 'CIR 92 par année de revenus' currently runs from revenus 2016 to revenus 2027, so the question 'what does article 2 say' is only answerable once an income year is named. Each article document carries four dates of its own - date du document, date de publication, date d'entrée en vigueur and a date of first publication on Fisconetplus - and prints above the text which amending Act changed which paragraph and from which assessment year. The disclaimer states the portal is edited under the responsibility of the SPF Finances, assembled from official and internal sources, and built first for the administration's own agents with public access a second aim.

Maintains the current text of the law as amended, so you can read a provision as it stands today rather than reconstructing it from amendments.

eservices.minfin.fgov.be/myminfin-web/pages/public/fisconet

Cannot be cited for

There is no address for an article. The portal is a JavaScript application that serves a shell to any fetch, every document is addressed by an opaque identifier bearing no relation to its article number, and the identifier changes with the income year, so an article can only be reached by walking the tree in a browser. The public entry at eservices.minfin.fgov.be redirects to www.minfin.fgov.be and both are the same application. The consolidations are unofficial: the Moniteur belge as published governs, and the disclaimer asks the user to waive complaints about the use made of what is served. French, Dutch and German are offered and a document serves one of them; a quotation from one says nothing about the wording of the other. Only tax is here - the Code and its royal decree, administrative commentary, rulings and case law - so nothing about residence, nationality or work can be sourced from it.

Re-check every

90 days

Publication rhythm

A new income year appears before the year it covers - revenus 2027 is already published - and articles are restated as amending Acts come into force. The only date a document carries about this publisher rather than about the law is the day it first appeared here, so a later edit of the same text leaves no stamp.

Re-check triggers

a new income year appearing under 'CIR 92 par année de revenus' · an amendment to article 2 or article 3 of the Code des impôts sur les revenus 1992 · Justel resuming publication of the Code des impôts sur les revenus 1992

Pages we hold

We keep the text of each page as we read it, and every quotation on this site is checked against that stored text. A page held more than once moved while we were watching.

Facts resting on this publisher · 1