Glossary

Plain-language definitions of the Belgian tax terms you meet as an investor: TOB, withholding tax, step-up, FBB/QFIE, FIFO and more.

Glossary
A Belgian investor's tax glossary: the terms explained
TOB, withholding tax, step-up, FBB/QFIE, FIFO, KID, FSMA registration, bordereau — the recurring Belgian tax terms an investor meets, each defined in plain language and linked to the guide that uses it.
Written by Belfolio4 min read4 Sept 2026