One Asset Class, Multiple Strategies | Rethinking the Tax Treatment of Mixed Crypto Investments in Belgium
I. Introduction Over the past decade, crypto assets have evolved from a marginal phenomenon into a mainstream component of private wealth portfolios. Belgian resident taxpayers now frequently hold cryptocurrencies alongside traditional financial assets such as shares, bonds and investment funds. As the market has matured, so too have investment strategies. Long-term holding strategies increasingly coexist with active trading approaches aimed at capturing […]
The New Belgian Capital Gains Tax and Crypto Assets | A Turning Point
I. Introduction: a turning point for crypto taxation in Belgium The introduction of a general capital gains tax as from 1 January 2026 marks a fundamental turning point in Belgian income tax law. For the first time, capital gains on financial assets realised by private individuals will, as a rule, be subject to a uniform […]
Belgium’s Proposed Capital Gains Tax on Financial Assets
I. Introduction: from political intention to legislative reality For decades, Belgium has been an outlier in Europe by not levying a general capital gains tax on financial assets held as private wealth. That exceptional position is now formally coming to an end. With the filing in Parliament on 17 December 2025 of a 272-page bill introducing a capital […]
Belgium’s Proposed Capital Gains Tax on Financial Assets
Introduction Despite its overall high tax burden, Belgium was one of the few countries worldwide that didn’t have a general capital gains tax for individuals. The introductions of a capital gains tax by the Arizona coalition thus marks a significant shift in tax policy. Starting 1 janvier 2026, capital gains on shares & other financial […]