Articles 442bis BITC and 93undeciesB VAT-code abolished and replaced


On 30 April 2019, a law of 13 April 2019 was published in the Belgian Official Gazette, introducing a new “Code of the amicable and enforced collection of tax and non-tax debts”. This new legislation entered into force on 1 January 2020 (Article 139 of the law).

The idea behind the new code is the harmonization and rationalization of tax collection procedures. Most articles regarding the collection procedure in (amongst others) the BITC and the VAT code have been abolished and resumed in the new code.

This implies that for the ‘tax notification procedure’ (e.g. in the case of an asset deal or partial demerger), reference should no longer be made to article 442bis WIB/CIR and 93undeciesB WBTW/CTVA, but to article 50 WMGI/CRAF. The procedure as such did not change. Please note that the new code did not abolish the relevant ‘tax notification’ articles from a social security tax (both employees and self-dependents) and a Flemish tax perspective.

Link to the new code:

Link to the transitional provisions in the law implementing the new code clarifying that the old articles are abolished:


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