Looking at Belgian taxation and its fiscal system through a historical lens, contributes to the comprehension of its present-day characteristics. A taxation history of Belgium can only start at the inception of the state in 1830 or 1831, even though the taxation system was well-grounded by French and Dutch experiences at that time. Belgian fiscal history followed an unparalleled trajectory when compared with other European patterns. Whoever writes the history of Belgian taxation, should always bear in mind that the story consists of two pronounced evolutions: the little reforms to the fiscal system in the long nineteenth century before 1919, and the increasing taxation pressure and fiscal politics after 1919. In spite of firm resistance and rhetoric against the Dutch taxation legislation, and the auspicious constitutional engagements to favour fiscal reforms, the Belgian tax system showed a large continuity even after the Seccession. Rapidly, a pragmatic plea for subtle and cautious changes to the fiscal system gained to upper hand. Little changes to the fiscal management added to the rather immobile character and the prevailing inertia of the fiscal system. Most notably, Belgium’s fiscal system lagged behind in international perspective for it only changed course towards progressive taxation after World War I. The difficult afterwar years caused for a major change of the fiscal system. The dire need for income and financial resources put the Belgian taxation system on par with European examples. A modern taxation system yet brought about an increasing fiscal burden, portioned out to all taxpaying citizens, owing to the intervention of a growing state in the economic and social sphere, instigated by domestic economic measures and international agreements and even by taxation-philosophical and linguistic community relations. In the twentieth century, the direct taxation increase went hand in hand with a decrease of the indirect taxation. This evolution produced an excessive public debt. An inertia of fiscal ...