Regularisation of
crypto assets
Since 8 August 2025, undeclared income and capital can once again be regularised. This applies to assets whose tax origin cannot be demonstrated.
This includes, for example, investments financed with funds for which it cannot be proven that they have followed the normal tax process.
Why regularise?
Stricter anti-money laundering rules imposed by banks and financial institutions have made it increasingly difficult to transfer substantial amounts of capital, such as proceeds from the sale of crypto-assets, to a Belgian bank account without conclusive proof of tax compliance. Banks routinely request evidence of the origin of the funds and proof that the relevant taxes have been paid.
In addition, the risk of criminal prosecution for money laundering remains, even if the tax claim is time-barred. The regularisation procedure offers a structural solution. By regularising and paying the applicable levy, you obtain both tax and criminal immunity for the regularised amounts.
Would you like to know whether regularisation is appropriate for your situation? Let our experts assess your case confidentially.
What are the costs?
The regularisation levy depends on the nature of the income or capital.
- Non-time-barred income: The standard tax rate is increased by an additional levy of 30 percentage points. For example, if a capital gain is taxable at 33%, the total levy amounts to 63%.
- Tax time-barred capital: For capital that is, in principle, more than seven years old, the levy amounts to 45% of the regularised amount.
The calculation does not take into account tax reductions, offsets or advance tax payments. As a result, the final cost may be higher.
Regularisation procedure
A complete file is submitted to the Regularisation Contact Point of the Belgian FPS Finance. It sets out the origin and amount of the income or capital, together with an overview of the relevant accounts, wallets and transactions.
The Regularisation Contact Point reviews the file and assesses the information provided.
Following its review, the Regularisation Contact Point calculates the regularisation levy due. It must be paid within fifteen days.
Once payment has been made, a regularisation certificate is issued. This certificate grants both tax and criminal immunity for the regularised amounts.
Need advice on regularisation?
Have your file analysed and receive legal advice on the possibilities for tax regularisation.
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