The Legal 500 private client country comparative guide : Belgium

The Belgium chapter provides a concise overview of the legal and tax framework relevant to private clients with Belgian connections.

It addresses key topics such as:

• Income tax, capital gains and wealth‑related taxes
• Succession and estate planning, including inheritance and gift tax
• Private wealth structures, such as private foundations, family companies and partnerships

Cross‑border aspects and compliance obligations are addressed throughout.

What’s new for 2026

The chapter highlights anticipated legislative changes, including a draft law under which capital gains on shares and other financial assets could become taxable as of 1 January 2026. This potential reform is a key point of attention for private clients with Belgian or cross‑border investment structures.