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The Belgian federal government has reached an agreement on the introduction of a new capital gains tax, which will significantly affect the taxation of financial assets for private individuals and certain legal entities.
The draft bill has been adopted by parliament on 2 April 2026 and will apply retroactively to capital gains realised as of 1 January 2026 onwards.
Below, we outline the key features of the new capital gains tax for individuals. For further details on other fiscal measures introduced by the federal government in 2025, we refer to our previous articles on the first and the second phase of the Belgian tax reform.
If you have questions about the impact of the new capital gains tax, please contact one of our lawyers mentioned below.
