In some cases a company can be exempted from payment of the annual company contribution from the contribution year onwards.

One of the following situations must apply:

• the company was declared bankrupt
• the company is in judicial reorganisation
• the company is in liquidation and this fact was published in the appendices of the Belgian Law Gazette

The company can also be exempted from the contribution for the year for which it proves that it has not exercised any commercial or civil activity during the full calendar year. The company can do so by means of a certificate, delivered by the Administration of Direct Taxes (departement of companies).