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Het intern verzelfstandigd agentschap zonder rechtspersoonlijkheid Vlaamse Belastingdienst (VLABEL) werd opgericht bij besluit van de Vlaamse Regering van 11 juni 2004. Dit besluit is in werking getreden op 1 juli 2006.

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De rechtspositieregeling van het personeel van de Vlaamse Belastingdienst wordt verder nog geregeld door:

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Inzake de pensioenregeling is het personeel van de Vlaamse Belastingdienst onderworpen aan de wettelijke en statutaire regelen die van toepassing zijn op het vast, tijdelijk en hulppersoneel van het Rijk [zie de bijzondere wet van 8 augustus 1980 tot hervorming der instellingen (art. 87, §3)].

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De Vlaamse Belastingdienst is onderworpen aan de wet van 19 december 1974 tot regeling van de betrekkingen tussen de overheid en de vakbonden van haar personeel.

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Het personeel van de Vlaamse Belastingdienst valt onder het Vlaams personeelsstatuut van 13 januari 2006.

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