What is the belgian resident's obligation profiting from a function vehicle thanks to its Luxembourg employer?

In order to eradicate the fraud, in accordance with Belgian Royal decree adopted in October 2001, any person driving a vehicle registered under foreign plates must be able to present a VAT certificate (circular number 1/200-03/0091) at the belgian authorities, stipulating that he benefits of a company car in his work contract.

How to obtain this certificate? Which documents have to be produced at the VAT administration?

- Fill in the "Luxembourg social certificate" and send it to the “Luxembourg Social security”. This organism will attest that the employee is an affiliated member.
- A copy of the work contract stipulating that the employee profits of a function vehicle (professional and personal if that is the case).
- A copy of the leasing contract, a copy of the invoice of the vehicle, a copy of the registration card
- Produce a copy of the company’s statues, a copy of the profit and loss account.

In function of the employees residence, send your file to the belgian VAT administration.