BELGIUM Law and Practice Contributed by: Pieter Puelinckx, Yves Moreau, Donald Krols and Astrid Laga, Linklaters
4.3 Regulatory Authorities Local municipalities where plots of land are located are generally competent to issue build - ing permits. For certain projects (eg, projects located on multiple municipalities, projects of public authorities/public importance, projects of a certain size with a certain impact on the neigh - bourhood and the environment), the competent authority is either the province (in the Flemish region) or the region (the Flemish, Brussels-Cap - ital and Walloon regions). The authorities assess the compliance of the projects with the applica - ble zoning plans, building regulations, consult various advisory bodies, assess the impact of the proposed project on its surroundings and may impose the permit holder conditions and/ or charges (depending on the region, eg, an amount to be paid to the authority, works to the benefit of the community, etc) to compensate the negative impact a project may have on its surroundings. 4.4 Obtaining Entitlements to Develop a New Project The developer must submit a permit application to the relevant authority which, depending on the type and/or size of the project, will include an environmental impact assessment. Once the application is declared admissible and complete, the authority must examine the request within a binding timeframe, seek advice from various advisory bodies and, if required due to the type and/or size of the project, conduct a public inquiry to allow interested third parties to submit their objections. The duration of the procedure varies, spanning from two to three months up to half a year, depending on the com - plexity and nature of the permit request.
No taxes or fees (other than a stamp duty of EUR0.15 per original of certain finance docu - ments drafted and/or signed in Belgium) are payable by the lender or borrower in connection with the entry into of loans. As a principle, no withholding tax is payable on interest on loans paid to a financial institution by a borrower. 4. Planning and Zoning 4.1 Legislative and Governmental Controls Applicable to Strategic Planning and Zoning Zoning plans (at the regional, provincial and local levels) have been adopted by the authori - ties. These plans specify the authorised use or destination of a plot of land and include specific zoning prescriptions. Each region has adopted its own instruments, under different names and with varying degrees of binding authority. 4.2 Legislative and Governmental Controls Applicable to Design, Appearance and Method of Construction The construction of new buildings, as well as modifications to the exterior appearance or structural elements of existing buildings and, in some cases, change in destination and use require a building permit. The proposed con - struction and modifications are assessed by the permitting authority during the application pro - cedure based on compliance with the applicable legislation (including zoning plans) (ie, legality check) and the integration/impact on the neigh - bourhood and the environment (ie, proper spe - cial planning check).
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