Belgium is introducing a general capital gains tax on shares. For investors or those selling a company, tax emigration can make a difference, provided it is handled correctly and in time.
Since 2026, Belgium in principle taxes capital gains on shares (with exemptions and a separate regime for substantial interests). By correctly moving your tax residence before a sale, the levy can in certain cases turn out differently, but there is an exit regime you must not ignore.
Since 2026, Belgium in principle taxes the capital gains that individuals realize on shares and other financial assets. Key elements:
The exact rates, exemptions and thresholds are evolving; we work with the current state of affairs and calculate your situation concretely.
If your tax residence is no longer in Belgium at the time of the sale, the Belgian levy can turn out differently. But note: upon emigration, an exit regime applies to share capital gains. Belgium wants to prevent you from leaving just before a major sale without paying anything. The timing and the structure of your setup are decisive here.
For Dutch nationals, a similar mechanism applies through the conserving assessment for a substantial interest (box 2). See our separate guide on exit tax.
In short: emigration can help, but only if it is genuine and timely, with the correct order of steps. Ready-made last-minute tricks do not work.
Within the law, not around it. We do tax optimization and planning, always within legal boundaries. We do not cooperate with tax evasion, sham relocation or concealing assets. Genuine tax emigration requires a real move or a structure with sufficient substance. All figures on this page are general and indicative; they do not replace personal advice.
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