Advice on crypto income
The tax treatment of crypto-assets depends largely on your personal situation and the nature of your activities. Moore Law assists private individuals and entrepreneurs in determining the appropriate tax regime for their crypto income.
Based on a thorough analysis of your transactions and investment profile, we formulate a legally substantiated tax position. Where appropriate, we also assist you in applying for an advance tax ruling to provide additional legal certainty.
When is crypto income taxable?
The tax treatment of capital gains on cryptocurrencies is not uniform in Belgium. It depends on the investor's profile and the specific nature of the activities.
Depending on their tax qualification, capital gains on cryptocurrencies may be taxed as:
- tax-exempt income as part of the normal management of private assets (for capital gains realised before 1 January 2026);
- taxable capital gains subject to the announced 10% capital gains tax (for capital gains realised on or after 1 January 2026);
- miscellaneous income taxed at 33%;
- movable income taxed at 30%;
- professional income, subject to the progressive personal income tax rates (25%–50%).
Our approach
At Moore Law, we rely on the applicable tax legislation and the administrative assessment criteria of the Belgian Advance Ruling Commission (Service for Advance Decisions) to determine the correct tax treatment of your crypto income.
We analyse your crypto activities in their specific context and formulate a coherent, legally substantiated tax position. This provides you with a solid basis in the event of a tax audit, questions from the tax authorities or a potential advance ruling application.
How can we help you?
We also assist clients with the tax treatment of staking income, trading activities, investments through a company, the accounting treatment of crypto-assets, and the tax implications of a future cash-out to a bank account.
Where appropriate, we also assist you in applying for an advance tax ruling to maximise legal certainty regarding the tax treatment of your crypto activities.
Would you like greater clarity about your tax position? Fill in our short questionnaire.
How does our advisory process work?
Every engagement starts with a no-obligation introductory meeting. During this meeting, we discuss your situation and identify your specific needs.
Next, we carry out a technical analysis of your crypto wallet(s). To do so, we use specialised and recognised tracking software to map your transactions and activities.
Based on the data collected, we analyse your situation within the applicable tax framework. You will receive a legally substantiated opinion covering, among other things:
- The tax treatment of your crypto-assets
- The accounting treatment of crypto income and capital gains
- Any reporting and disclosure obligations
- Key considerations for a future cash-out to a bank account
At the end of the process, you will have a thoroughly substantiated file regarding your crypto investments.
After you receive our advice, we schedule a follow-up meeting. During this meeting, we explain our findings in more detail, answer any questions you may have, and discuss the next steps. This ensures you receive clear, legally substantiated advice that provides the certainty you need regarding the tax treatment of your crypto activities.
Schedule a free introductory meeting
Would you like to schedule an introductory meeting? First, fill in our short questionnaire (±10 minutes). We will then get in touch with you promptly.
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