Buying Crypto in Belgium: On-Chain, via an Exchange or via a Bank (Bolero) – Does It Make a Tax Difference? On 16 February 2026, Bolero became the first Belgian bank to launch a platform allowing retail investors to invest directly in crypto-assets, currently limited to bitcoin (BTC) and ether (ETH). This launch fits within a broader European trend: crypto is increasingly being offered through traditional banks and within a clearer regulatory and supervisory framework. Follow

Our phone has been ringing off the hook this week. Many investors have asked us for clarification on the 2024 Annual Report of the Belgian Ruling Service (DVB). It states that as soon as an investor manages even a few coins in a speculative way, all capital gains on the entire crypto portfolio would become taxable as “miscellaneous income.” This is an extremely strict position and, in our view, legally unsustainable. What does the Belgian Ruling Service say in its annual repo

As of 1 January 2026, the eighth version of the Directive on Administrative Cooperation (DAC8) has formally entered into force. This European directive introduces far-reaching changes for crypto investors, crypto-asset service providers and tax authorities alike. DAC8 significantly strengthens fiscal transparency by imposing extensive reporting obligations specifically targeting crypto-assets and related transactions. For more information on the entry into force of DAC8 and i

Belgium is home to a growing number of individuals active in the crypto ecosystem. This includes not only developers, but also professionals in legal, compliance, finance, marketing and management roles. Both employees and self-employed individuals increasingly work for blockchain projects, crypto platforms and Web3 initiatives, often within international structures. In recent months, we have increasingly been asked whether Belgian tax is due on salary or bonuses paid in cryp

With the Act of 11 December 2025, Belgium has legally embedded the European MiCA framework into its domestic legal system. Although Regulation (EU) 2023/1114 on markets in crypto-assets (MiCA) has been directly applicable since the end of 2024, Belgium until recently lacked a national framework for supervision, sanctions and the allocation of regulatory powers. This gap is filled by the Belgian implementing act of 11 December 2025. It is important to emphasise that this legis

The use of crypto-assets in a gambling context has increased significantly in recent years. Foreign platforms allow users to place bets using cryptocurrencies on sports events, political outcomes, or other future developments. One of the most well-known examples is Polymarket, a so-called “prediction market” where users wager crypto on the likelihood of future events. Although such platforms often present themselves as innovative markets or information tools, the question ari

As the end of the year approaches, we observe in practice that the tax authorities are by no means entering winter mode. Both local tax inspectors and the Special Tax Inspectorate remain particularly active. An increasing number of clients are receiving requests for information from the tax authorities at short notice, or are being invited for interviews in which crypto income and crypto transactions are explicitly targeted. DAC8 and the renewed crackdown on crypto income In

The Belgian federal government is developing a legal framework that would allow the tax authorities to scrutinize the entire Belgian banking system through large-scale data mining (“Money Control”). What has until now been an exceptional investigative tool would become a structural and automated component of fiscal oversight. This shift fits within the broader digitalisation of tax enforcement and carries specific implications for taxpayers who hold or have realised crypto-as

As from 1 January 2026, Belgium is on the eve of introducing a general capital gains tax of 10% on financial assets, including crypto-assets. Although the legislation has not yet been definitively adopted at the time of writing, it is generally expected that the new regime will apply retroactively as from 1 January 2026. This implies that realised crypto gains will in principle become subject to reporting obligations. The traditional tax exemption for capital gains realised w

With the growing popularity of cryptocurrencies, we are increasingly asked the same practical questions by investors: can crypto gains be transferred without issues to a Belgian bank account, and do “crypto-friendly” banks actually exist in Belgium? The short answer is that Belgian banks are not inherently hostile to cryptocurrencies, but they are subject to strict anti-money laundering and know-your-customer obligations. In principle, crypto-related funds can be credited to

We're increasingly being asked by clients who invest in cryptocurrency personally: "Do I have to declare my crypto profits in Belgium?" ...

Now that the crypto bull market appears to be back in full swing and many cryptocurrencies have seen significant increases in value,...

With the arrival of the De Wever I government, the focus of taxation seems to be more than ever on tracking and taxing digital assets...

Tot and including 2025, Belgian tax law was based on the principle that realised capital gains on financial assets were, in principle, not taxable where they resulted from the normal management of private wealth. This classic distinction, often summarised under the concept of the “prudent investor” (“goede huisvader”), also applies to cryptoassets. Taxpayers who manage their wealth in a cautious and reasonable manner generally did not pay tax on realised capital gains, as lon

In the course of 2025 and 2026, the Belgian federal legislator has taken clear steps towards the introduction of a capital gains tax on financial assets, including crypto-assets. In December 2025, a draft programme law was submitted providing for a 10% levy on realised capital gains. At the time of writing (early 2026), however, this legislation has not yet been definitively adopted. This article provides an overview of the envisaged framework for the taxation of capital gain

Recovery room fraud is a deceptive practice in which scammers re-target victims of previous investment fraud, often involving...

Cryptocurrency investments have grown significantly in recent years, and with that growth, the tax implications for investors have also...

As an individual, cryptocurrency income in Belgium can be taxed in four ways: Normal Management : Exempt from tax until 1 January 2026,...

At Aeacus Lawyers, we are increasingly receiving inquiries from accountants and clients on how to properly record and value...

Crypto fraud is a form of digital scam specifically targeting cryptocurrency investors. Scammers use various methods to steal people’s...