{"id":87255,"date":"2025-11-28T11:23:25","date_gmt":"2025-11-28T10:23:25","guid":{"rendered":"https:\/\/dexxter.be\/communityvraag\/biv-contribution-real-estate\/"},"modified":"2025-11-28T11:23:25","modified_gmt":"2025-11-28T10:23:25","slug":"biv-contribution-real-estate","status":"publish","type":"communityvragen","link":"https:\/\/dexxter.be\/en\/community-question\/biv-contribution-real-estate\/","title":{"rendered":"BIV contribution (real estate)"},"content":{"rendered":"<p><P>Hello everyone,<\/P><P><\/P><P>I recently started my internship as a real estate agent and I chose Dexxter for my accounting. Every year, a BIV contribution must be paid (consisting of three components: the BIV membership fee, the CFI contribution and civil professional liability insurance and financial guarantee).<P><\/P><P>The BIV website states the next about the accounting for this <EM>(<A target=\"_blank\" href=\"https:\/\/www.biv.be\/kb\/biv\/biv-contribution\/alles-over-de-biv-contribution\"><EM>https:\/\/www.biv.be\/kb\/biv\/biv-contribution\/alles-over-de-biv-contribution)<\/EM><\/A>:<\/P><P><\/P><P><EM>&#8216;<\/EM><STRONG><EM>Tax deductible<\/EM><\/STRONG><\/P><P><EM>The yearly contribution you pay to the BIV is indeed tax deductible, as confirmed by a tax circular.<P><EM>As a real estate agent, you meet all the conditions to deduct your BIV contribution:<\/EM><\/P><UL><LI><P><EM>the profession is regulated;<\/EM><\/P><\/LI><LI><P><EM>a law or Royal Decree protects the professional title;<\/EM><\/P><\/LI><LI><P><EM>the profession is state under supervision of an association or professional institute created by law or royal decree;<\/EM><\/P><\/LI><LI><P><EM>membership is required in order to practise the profession;<\/EM><\/P><\/LI><\/UL><P><EM>the contribution is required in order to be a member.The tax circular can be found via the next uRL: <A target=\"_blank\" href=\"https:\/\/www.biv.be\/media\/761\/download?inline=1\">https:\/\/www.biv.be\/media\/761\/download?inline=1<\/A>.<P><\/P><P><STRONG>Now my question is:<\/STRONG><\/P><OL><LI><P>How should I enter this? Under cost category, I currently have <EM>&#8216;membership fees &#038; professional contributions&#8217;<\/EM> stated. <\/P><\/LI><LI><P>Is vAT applicable here? If yes, how much exactly?<\/P><P><\/P><P>Thank you in advance for your time and help!<\/P><P><\/P><P>Kind regards!<\/P><P><\/P><\/p>\n","protected":false},"template":"","class_list":["post-87255","communityvragen","type-communityvragen","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/communityvragen\/87255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/communityvragen"}],"about":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/types\/communityvragen"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media?parent=87255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}