Belgian TOB with Interactive Brokers: file it yourself in 4 steps
Interactive Brokers (IBKR) does not withhold the Belgian tax on stock exchange transactions and does not file it for you. As a Belgian investor at IBKR you are responsible for the computation, the monthly declaration and the payment yourself. Here is how.
Does IBKR withhold the TOB? No.
A persistent rumour, so to be clear: IBKR does not handle the Belgian TOB for you. Every buy and sell on your IBKR account must be declared by you, at the correct rate (0.35% for shares, 0.12% or 1.32% for funds depending on their registration - see the complete TOB guide).
Step 1: export your trades as a Flex Query
Log in on the IBKR website and go to Performance & Reports > Flex Queries. Create a Trade Confirmation Flex Query in CSV format, include all available fields of the Trade Confirmations section, and select the period of the month(s) you want to declare. Download the result as CSV.
Step 2: compute the tax
Load the CSV into the free calculator. It recognises the IBKR format automatically, removes duplicates, determines the correct rate per ISIN and converts dollar trades at the ECB rate of the trade date. You get the amount to declare per calendar month, ready to copy into DivTax. Everything runs in your browser: your file never leaves your computer.
Steps 3 and 4: declare via MyMinfin and pay
File one declaration per month via MyMinfin > My declaration > Miscellaneous taxes (DivTax) and pay with the structured reference to BE39 6792 0022 9319. The deadline is always the last working day of the second month after your transaction month. Late? Estimate your fine with the late-filing tool.
Frequently asked questions
- Does the TOB also apply to my US shares at IBKR?
- Yes. The tax does not depend on where the share is listed. Buying a US share is taxed at 0.35%, declared in euro at the ECB rate of the trade date.
- I also trade options at IBKR. Are those subject to the TOB?
- The classic TOB rates apply to securities such as shares, bonds and funds. The calculator processes the stock trades from your export and skips other lines.
- Do I need a separate declaration for every month?
- Yes, since July 2025 there is one declaration per calendar month with transactions. The calculator groups your IBKR export per month automatically.