BIC Transition Impact: final opportunity to validate (late) December 2025 advance tax payments by 31 January 2026

Following a new public contract, BNP Paribas Fortis took over all federal government accounts from Bpost during the weekend of 13–14 December 2025. As a consequence:

•   account numbers (IBAN) remain unchanged (identifiable by digits 679 in positions 5–7).
•   as from 15 December 2025, international payments must use the new BIC: GEBABEBB.

Impact on December 2025 Advance Tax Payments

The Institute for Tax advisors & Accountants recently mentioned on their website that foreign taxpayers who encountered rejected payments due to using the old BIC may still obtain recognition of their December 2025 advance tax payment (as linked to assessment year 2026) if all of the following conditions are met:

•   an initial payment was made (even if rejected);
•   a second correct payment was executed  no later than 31 December 2025;
•   a request with supporting documents reaches the Advance Tax Payments’ Service before 31 January 2026 (Dutch: voorafbetalingen@minfin.fed.be, French: rec.vers.anticipes@minfin.fed.be )

Required documentation

•   Identification details of the taxpayer
•   Proof of:
  – initial payment (including value date)
  – notification of non‑execution (including date)
  – second payment (including value date)

In case the conditions do not apply, all advance tax payments not received by the Belgian tax authorities on their bank account by the 22nd of December 2025 will automatically qualify as a payment for the first quarter of assessment year 2027 (assuming it concerns taxpayers with a financial year ended 31 December 2025).

For further insights or support, please contact your usual PwC advisor, Tim Pieters or Rémi Malengreaux.