Tax on storage sites for metal scrap and salvaged vehicles
In the Brussels-Capital Region, a surface tax is levied on storage sites for metal scrap and salvaged vehicles that are visible from the public road.
Who needs to pay this tax?
You need to pay this tax if, on 1 January of the tax year, you own an open-air storage site for metal scrap and salvaged vehicles in the Brussels-Capital Region next to or visible from the public road.
How much is the tax?
The tax amount depends on the surface of the storage site:
| Up to 500 m² | 845,20 EUR |
| 500 – 100 m² | 1.680,90 EUR |
| 1,000 – 2,000 m² | 2.234,90 EUR |
| 2,000 – 5,000 m² | 2.817,20 EUR |
| 5,000 – 10,000 m² | 3.756,20 EUR |
| Over 10,000 m² | 4.695,20 EUR |
The tax is annual and indivisible, based on the situation on 1 January of the tax year.
How are you taxed?
Brussels Fiscality sends an annual declaration form to taxpayers. If you have not received a declaration form by 1 October of the tax year, you must request one before 31 December of the tax year.
If you submit the declaration form on time, Brussels Fiscality will verify the information provided, correct it if necessary, and use it to assess the tax.
If you fail to submit the declaration form in time or have not complied with other obligations, Brussels Fiscality will proceed with an estimated assessment based on the information at its disposal.
What are the exemptions?
According to the ordinance, you don’t need to pay the tax if:
- The storage site is entirely hidden from view from any public road, either due to its location or because it is surrounded by walls, hedges, or other barriers of sufficient height.
- The storage site is located within port or railway installations.
If you meet any of these conditions, you may get an exemption. To do so, send a written request to Brussels Fiscality within 193 days of the date the tax bill was sent.
More information
Legal base
- The ordinance of 22 December 1994 regarding the transfer of provincial taxation (Opens in new windowin French / Opens in new windowin Dutch)
- For tax years before 2022: Opens in new windowthe ordinance of 21 December 2012 establishing the tax procedures in the Brussels-Capital Region (in French and Dutch)
- The Brussels Tax Procedure Code (Opens in new windowin French / Opens in new windowin Dutch)
