Belgium introduces a 10% capital gains tax – starting 2026.🇧🇪
Shares, crypto, insurance contracts, even gold – the new CGT is wide in scope and full of nuance. For private banks and financial institutions, this means new reporting obligations, valuation deadlines, and classification rules that require serious attention now.
Here’s what matters most:
🔹 What changes?
→ CGT rate: 10%
→ In effect from 1 January 2026
→ Applies to Belgian tax residents: private individuals & non-profits
→ Covers a wide range of assets – from equities to insurance wrappers and gold
🔹 How is it calculated?
→ FIFO method for assets bought after 01.01.2026
→ Weighted average based on market value at 31.12.2025 for older assets
→ No cost deduction allowed
→ No proof of acquisition = entire amount taxable
→ For funds: TIS regime may apply instead
🔹 Exemptions & loss offsetting
→ Only available under the full method (via tax return)
→ €10,000/year exemption, limited carryforward
→ Special regime for >20% shareholdings: progressive tax with partial exemption
💡 Why it matters:
The timeline is tight. The scope is complex. And banks will need structured, audit-ready logic to comply.
At AlphaTax, we’re ready:
✅ CGT logic embedded in our Belgium module
✅ Asset-type mapping, FIFO & valuation handling
✅ Automated support for full and simplified methods
✅ Clear documentation for regulators and clients
Jurisdiction-specific tax logic – with no surprises.
