Belgian Parliament Approves New Capital Gains Tax on Financial Assets

On 2 April 2026, the Belgian Chamber of Deputies adopted the law providing for the introduction of a new capital gains tax on financial assets, including financial instruments such as stocks and bonds, as well as crypto assets, insurance contracts with a savings objective, and currencies and investment gold. The new tax applies to individuals and certain non-profit entities and private foundations that are tax resident in Belgium and is levied at different rates, depending on category:

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