Twelve approved collaborative economy platforms, with retroactive effect back to 2023

The Belgian Official Gazette of November 3, 2026, publishes, on pages 58606 to 58608, a royal decree of October 25, 2026, which approves twelve electronic collaborative economy platforms within the meaning of Article 90, paragraph 1, 1°bis, b), of the Income Tax Code 1992. The text, signed by King Philippe and countersigned by the Minister of Finance J. Jambon, bears the official reference [C − 2026/008004] and simultaneously notes the end of the approval for ListMinut.

The legal framework of the approval

The decree is based on Article 90 of the ITC 92, inserted by the program law of July 1, 2016, and most recently amended by the law of July 5, 2022, as well as Articles 53/1 and 53/2 of the RD/ITC 92, inserted by the royal decree of January 12, 2017. The approval and withdrawal of approval mechanism is governed by the royal decree of August 31, 2020, which the new text modifies regarding a date point.

The procedure was completed in October: opinion of the Finance Inspector on October 13, 2026, agreement of the Minister of Budget on October 22, 2026. The government specifies in the recitals that the decree does not enact new binding prescriptions aimed at an impersonal and abstract legal situation; therefore, the legislation section of the Council of State was not referred to for an opinion.

The twelve approved platforms

Article 1 lists the platforms and the companies that operate them, along with their company numbers:

• https://ringtwice.be/, public limited company Ring Twice;
• https://sparkspot.be, SPRL SparkSpot (CBE 1003.997.708);
• https://www.homieshelp.be, SPRL NEAT SERVICES (CBE 0686.695.068);
• https://plateoo.web.app/, general partnership Plateoo SNC (CBE 1036.410.455);
• https://www.tinrate.com, SPRL TINRATE (CBE 1031.684.872);
• https://admitis.be/, public limited company ADMITIS (CBE 0892.662.393);
• https://www.leerbij.be, SPRL LeerBij (CBE 1038.837.138);
• https://fiksit.app/, SPRL SAMABRO (CBE 1039.643.822);
• https://www.tut-tut.com, SPRL TUT TUT BELGIUM (CBE 0794.798.006);
• https://www.tutoo.be, SPRL OUASTOUY (CBE 1040.706.763);
• https://smartsit.be, SPRL SMARTSIT (CBE 1040.399.036);
• https://tugomove.com/, SPRL BNB CORPORATE (CBE 1030.034.684).

Retroactivity spread over nearly three years

Article 4 staggers the effective dates, which means that several operators are approved for income already received:

• December 28, 2023 for Ring Twice;
• March 1, 2026 for SparkSpot;
• April 1, 2026 for NEAT SERVICES, Plateoo SNC and TINRATE;
• April 15, 2026 for ADMITIS;
• July 1, 2026 for LeerBij;
• August 1, 2026 for SAMABRO;
• September 1, 2026 for TUT TUT BELGIUM;
• September 15, 2026 for OUASTOUY;
• November 1, 2026 for SMARTSIT and BNB CORPORATE.

ListMinut disappears, Transversal corrects its date

Article 2 notes the end of the accreditation of the platform www.listminut.be, operated by the public limited company Ring Twice (formerly called ListMinut, BCE 0503.832.450), as of December 28, 2023 — which is exactly the date on which the accreditation of https://ringtwice.be/ begins, as the same company simply changed its name and address.

Furthermore, Article 3 corrects the royal decree of August 31, 2020: in Article 4, paragraph 7, the date of September 1, 2020 is replaced by September 1, 2019, in order to restore the originally intended effective date of the accreditation of the platform https://transversal-education.be, managed by the non-profit organization Transversal, L’Ecole des Possibles (BCE 0730.827.791).

For the workers and users of these platforms, the stakes are direct: accreditation determines the application of the tax regime for income derived from the collaborative economy, and the retroactive effects published this November 3 pave the way for a regularization of income received since late 2023 at Ring Twice and since the spring of 2026 for most other operators.

Source: Belgian Official Gazette (Moniteur belge) issue of November 3, 2026, p. 58606-58608, royal decree of October 25, 2026, [C − 2026/008004].