Is VAT charged on top of the procedural indemnity?

No — courts consistently hold that the procedural indemnity is not a fee for services and therefore VAT does not apply.

No VAT is owed on the procedural indemnity. Belgian courts have consistently ruled that the procedural indemnity is a forfaitaire (lump-sum) procedural cost item — not a remuneration for attorney services rendered.

The procedural indemnity is paid directly from the losing party to the winning party as part of the court's order on costs. It is not invoiced by the attorney, does not appear on an attorney's VAT invoice, and does not constitute taxable turnover for VAT purposes.

This position has been confirmed by the Belgian tax authorities and consistently upheld in case law. There is therefore no statutory basis for adding VAT on top of the procedural indemnity awarded by the court.