exempt

This 10% capital gains tax applies to natural persons with a tax residence in Belgium and non-profit associations and foundations with the exception of those that are being recognised as tax deductible for gifts. Natural persons with a tax residence outside Belgium and legal entities (such as companies that are subject to corporate income tax) are exempt from capital gains tax.

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

There is a basic annual exemption of €10,000 per taxpayer on the total capital gains realized during a single year. This amount is adjusted annually.Taxpayers who do not use the exemption may carry forward a maximum of 1,000 euros to the following year for up to 5 years, up to a total of 15,000 euros.

to the interests of one or more parties. 1.4.2 “Insurance distributor” refers to insurance companies, insurance intermediaries and non-exempt ancillary insurance intermediaries. 1.4.3 “Relevant persons” are the directors, staff, appointed