natural

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.

processes your personal data and the third parties that do so on its behalf. For the purposes of this notice, personal data includes any information relating to a natural person who can be identified, directly or indirectly, on the basis of data or