Capital Gains Tax on Financial Assets Approved
Key Questions
What is the new capital gains tax on financial assets?
Parliament has adopted a law imposing capital gains tax on gains from shares, crypto, and bonds, effective retroactively from January 1, 2026. It includes tiered rates (33%/0-10%/10%) and certain exemptions. The law awaits publication and guidance on valuations and FIFO methods.
What are the tax rates under the new capital gains tax regime?
The regime features tiered rates structured as 33% for higher gains, with 10% applying to gains in the 0-10% range and 0% exemptions for qualifying cases. Exact application details will be clarified in forthcoming guidance.
What planning steps are recommended due to this development?
Urgent planning for 2025 is advised for clients holding affected assets. Related developments include impacts on share-based remuneration (per Deloitte Belgium Tax Alert) and an emerging draft to strengthen the foreign resident CGT regime.
Parliament adopted law taxing gains on shares/crypto/bonds retro Jan 1, 2026 with tiered rates (33%/0-10%/10%) and exemptions. New Deloitte alert highlights impacts on share-based remuneration (RSUs/options): calc diffs pre/post-2026, June €10k withholding opt-out, unquoted vals til '27, exit risks. Awaits publication/guidance on valuations/FIFO; urgent 2025 planning, linked to foreign resident CGT draft.