Is VAT charged on top of the RPV?

No, courts consistently hold that the RPV is not a fee for services and therefore VAT does not apply.

No VAT is owed on the RPV. Belgian courts have consistently ruled that the RPV is a fixed lump-sum procedural cost item, not a remuneration for attorney services rendered.

The RPV 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 RPV awarded by the court.