Belgian crypto investors currently find themselves in a rapidly changing tax landscape. Not only was a new capital gains tax recently introduced, but the way in which the tax authorities assess crypto investments is also constantly evolving.
This is reflected, among other things, in the recent adjustments to the questionnaire used for applications for a tax ruling on crypto assets. The changes provide clear insight into which factors the tax authorities currently consider relevant and which elements are becoming less important.
New tax context: capital gains tax on crypto
Since 1 January 2026, capital gains on crypto assets realised within the normal management of private assets are subject to the 10% capital gains tax.
However, this does not mean that all tax discussions have disappeared. Quite the contrary. The tax authorities still distinguish between:
- normal management of private assets: 10%;
- speculative transactions: 33% + municipal tax;
- professional activities: progressive rates of up to 50
