Loi du 22 mai 2003 portant organisation du budget et de la comptabilité de l'État fédéral; Constitution belge Art. 170–180; Loi du 17 juin 2016 relative aux marchés publics; Loi du 28 novembre 2022 (EU Dir 2019/1937)

Belgium's federal fiscal transparency framework is governed by the Loi du 22 mai 2003 portant organisation du budget et de la comptabilité de l'État fédéral, which establishes the federal budget cycle, the Compte général de l'État (general accounts submitted to the Court of Audit by 30 June), monthly execution reporting to the Inspection des Finances, and quarterly monitoring committee updates to parliament. The Constitution (Art. 171) requires an annual Finance Act; Art. 180 establishes the Cour des comptes / Rekenhof — confirmed from ccrek.be as covering financial, performance, and compliance audits across federal, community, and regional levels. Court of Audit members are nominated by parliamentary committee under Loi du 29 octobre 1846. Belgium's procurement framework (Loi du 17 juin 2016, transposing EU Dir 2014/24/EU) mandates publication on the e-Procurement platform for 5,500+ contracting authorities. The High Council of Finance (Conseil supérieur des Finances / Hoge Raad van Financiën) established under EU Directive 2011/85/EU Art. 6 provides independent fiscal oversight with comply-or-explain monitoring. The Federal Debt Agency publishes annual debt management reports covering state guarantees and contingent liabilities. Belgium is a Eurozone founding member subject to EU Two-Pack. Scope: federal level only — three Communities and three Regions each have their own budget laws. Currency: EUR; fiscal year: calendar year.

Transparency Requirements