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Exporting car
Plates go to DIV and cancel your insurance. Alternatively, give the plates to your insurance broker to care of both. The tax will be cancelled automatically and you will receive a refund for part of the year you didn't use, but that can take a few months. That has been my experience for getting rid of a car for local wrecking, and AFFAIK the same applies for export.
Think through the timing of the process very carefully, you don't want to end up with an exported car that you can't drive because it has no plates, especially if it is going to another European country. Get it through the import and licensing process, including reinsuring it, there and only then send back the Belgian rear plate and cancel the Belgian insurance.
Don't close your Belgian bank account, at least for the time being, as you will need it for this (and possibly other) refunds.
DIV needs only the rear plate. It's best handed to your insurance agent because if you don't supply the DIV confirmation that the plate has been scrapped (get's lost in post, whatever) the insurance will refuse to cancel your policy.
Oh boy, I just went through the process
- posting the back plate with DHL, it arrives, they lose it, belgian insurance cannot be cancelled, but german insurance gets cancelled because my Belgian insurer cannot send them the cancellation date form with my driving history -- yet I'm driving with new german plates. errrr Kafka.