be-capital-gains

Belgium capital gains tax for individuals from 1 January 2026 (income year 2026, assessment year 2027), under the law of 6 April 2026 and Circular 2026/C/74: the 10% tax on gains on shares, bonds, funds, ETFs, derivatives, crypto, investment gold and life insurance; the EUR 10,000 exemption and its carry-forward; the 31 December 2025 value step-up and the cost option to 2030; the 20% substantial interest scale (1.25% to 10%); internal gains (33%); speculation (33%); bank withholding and opt-out; losses; real estate gains. Trigger on: Belgium capital gains tax, meerwaardebelasting, plus-values Belgique, solidariteitsbijdrage, aanmerkelijk belang, Belgian shares gain, fotomoment.

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)