Belgian government has recently agreed on the implementation on a new tax. The rate will apply on capital gains on the disposal of financial assets, which is expected to entry into force next year 2026. Even though the draft legislation is still waiting for approval, some aspects of its application have been already disclosed. 

Tax details 

Capital gains realized on financial assets will be subject to a tax rate of 10%. This new solidarity contribution will be applicable to capital gains accrued as of January 1st, 2026, with no retroactive effect to previous years. Taxpayers will be allowed to deduct capital losses realized during the same fiscal year, but it won't be possible to carry forward capital losses to future years. 

For the sake of protecting small investors, an exemption to capital gains of up to 10.000 euros has been established. This amount is expected to be indexed on a yearly basis. The exemption will be increased by 1,000 euros a year for taxpayers not exceeding the threshold, with a maximum of 15.000 euros. Additionally, capital gains on assets held for at least 10 years will be also exempt. 

On the other hand, a higher threshold (1 million euros) is provided for the disposal of shares when at least 20% of the company's shares is held by the taxpayer. The capital gain above this threshold would be taxed progressively as follows: 

Belgian institutions also aim to avoid tax evasion. Therefore, Belgian government has also agreed to the introduction of an exit tax. It is applicable to unrealized capital gains in case of taxpayer's change of tax residence to a different country, or when financial assets are transferred to a beneficiary with tax residence outside of Belgium. 

The implementation of a new tax in Belgium's tax system alters the administration of tax payments. If you are interested in secure and efficient management of your multinational or fund's tax obligations in Belgium, or in any of the over 50 jurisdictions where we operate, do not hesitate to contact us. 

We invite you to contact us via our form for a personalized consultation. 

At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.