Belgium
Complex system: 0% if 'normal management of private wealth', 33% if speculative, or progressive rates if professional. New 10% tax on crypto gains from Jan 2026 for normal asset management. Pre-2026 gains exempt from new tax.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
Depends on classification
Mining
Likely professional income (25-50%)
DeFi
Depends on classification
NFTs
Depends on classification
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
No clear holding period benefit; classification determines rate
Regulation & Residency
Regulatory Body
SPF Finances (tax); FSMA (financial regulation)
Residency Requirement
EU free movement; various permits for non-EU
Reporting Requirements
Annual tax filing; must report foreign exchange accounts; DAC8 from 2026
Citizenship & Residency Path
Residency via employment/business; EU citizenship after 5 years
Notable Conditions
- →Three-tier classification: normal management (was 0%, becoming 10%), speculative (33%), professional (25-50%)
- →Draft bill: 10% tax on crypto gains from Jan 2026 for 'normal asset management'
- →Pre-2026 accumulated gains EXEMPT from the new 10% tax
- →33% rate remains for speculative trading
- →Classification is subjective and decided by tax authorities
- →No clear legal definition of 'normal management' vs 'speculative'
Living & Lifestyle
Cost of Living
Moderate-High
Banking Access
Good
Quality of Life
High
Lifestyle Scores