Belgium: Capital Gains Tax

La Belgique a longtemps été considérée comme un paradis fiscal grâce à l'absence de taxe sur les plus-values pour la gestion normale d'un patrimoine privé. Depuis le 1er janvier 2026, une nouvelle taxe sur les plus-values des actifs financiers a été instaurée avec un taux forfaitaire de 10% et un abattement de 10 000 € par an. Les dirigeants d'entreprise détenant au moins 20% des actions peuvent bénéficier d'une exonération de 1 000

Belgium has long been considered a tax haven due to its lack of capital gains tax on financial assets managed within a private estate. The Act of 6 April 2026 introduces a new capital gains tax regime with a 10% fixed rate and generous allowances, including a €1 million exemption for business owners holding at least 20% of company shares. Despite this change, Belgium's competitive tax structure with step-up provisions for new residents and deferred exit taxes may continue to attract entrepreneurs and

The Belgian federal government has introduced a new 10% capital gains tax that applies retroactively to gains realized from January 1, 2026. This tax change directly impacts funds registered for marketing in Belgium, requiring immediate updates to their Belgian country supplements to ensure compliance with the new regulations.

In March 2023, the Belgian Minister of Finance published a proposal for a broad tax reform aiming more generally at modernising and simplifying the tax system and making the system more equitable.

Les fonds immobiliers français ont été très actifs sur nos marchés domestiques ces derniers temps. Dans cette contribution, nous commentons les structures d'investissement...

When Benjamin Franklin said: "In this world, nothing can be said to be certain, except death and taxes," he wasn't talking about taxes in Belgium.