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How and at what rate is the capital gains tax calculated?

The capital gains tax rate is 10%. Capital gains tax applies only to capital gains realized on or after January 1, 2026. Capital gains accrued before that date are exempt. For contracts entered into on or after January 1, 2026, the taxable capital gain is the positive difference between the paid-out capital and the total amount of premiums paid. For contracts entered into before January 1, 2026, the reserve as of December 31, 2025 (the “snapshot date”) serves as the reference value. In this case

2021 SFCR Report

duration-based equity risk sub-module in the calculation of the Solvency Capital Requirement ....................................................................................................................................... 74 E.4 Differences between... ("AALCB") op 28 maart 2018, waarna de Vennootschap werd omgedoopt tot Monument Assurance Belgium NV ("MAB"). MAB is een levensverzekeringsmaatschappij opgericht in België onder het maatschappelijke nummer 0478.291.162 en heeft een vergunning van