Property tax clearance certificate

The notary may ask you for a certificate proving that you have no outstanding debts with the tax administration. 

Important : This certificate only applies to the 2018 tax year and concerns only property tax. Article 442bis of the Income Tax Code 1992 (see legal base below) ceased to apply since 2019.

Download the request form : Opens in new windowdemande-de-certificat-442bis.pdf (French) or Opens in new windowaanvraag-certificaat-442bis.pdf.

Follow these steps:

• Complete the form;
• Send it in duplicate. You can do this :
  • By e-mail: info.attest@fisc.brussels (subject line « DEMANDE DE CERTIFICAT ARTICLE 442BIS »)
  • By post:
    • Laté Hervé LAWSON-HETCHELY
    • Brussels Fiscality
    • Place Saint-Lazare 2
    • 1210 Brussels

In two cases:

• You still have unpaid tax debts on the day of the request. These can include the main amount, interest, tax increases, fines or extra costs.
• You request the certificate after receiving a request for information about your tax situation, or while a tax audit has been announced (or is in progress). 

Important: A certificate cannot be issued for transfers:

• By a court-appointed liquidator;
• By a judicial representative;

In cases of merger, demerger, transfer of all assets or of a branch of activity carried out under the Companies and Associations Code or under foreign law.

• Article 442bis of the Income Tax Code 1992, as applicable to the property tax
• Article 143, 1° and 145, §2, 3rd subparagraph, of the Brussels Tax Procedure Code (consultable in External linkDutch or External linkFrench)
• Article 7 of the Brussels Government Decree of 30 November 2017 concerning the designation of officials in the context of the transfer of the property tax service as of 1 January 2018 (consultable in External linkDutch or External linkFrench)
• Opens in new windowArticle 143, 1° et 145, § 2, troisième alinéa, du Code bruxellois de procédure fiscale