比利時資料保護機構已確認其2023年5月的裁決根據該國與美國簽訂的《海外帳戶稅收合規法案》(FATCA) 協議，國家稅務機關處理敏感納稅人資料是非法的。 2023年12月，比利時聯邦財政公共服務署以程序理由對先前的決定提出質疑。然而，該公司聲稱其 FATCA 處理行為根據歐盟《通用資料保護規則》第 49 條的豁免條款是合法的，這一論點再次被駁回。
BELGIUM: FATCA data processing again declared illegal
Belgium's data protection authority has confirmed its May 2023 ruling that the national tax authorities' handling of sensitive taxpayer data, under the country's Foreign Account Tax Compliance Act (FATCA) agreement with the US, is unlawful. In December 2023, the Belgian Federal Public Service for Finance challenged the earlier decision on procedural grounds. However, its argument that its FATCA processing practices are lawful under the derogation in Article 49 of the EU's General Data Protection Rule has once again been rejected.
Sources:
Mishcon de Reya
Belgian Data Protection Authority (PDF, French)
STEP International News 1 June 2023: Belgium prohibits FATCA transfers to the US