Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
How to apply for an advance tax ruling on crypto yourself?
We are receiving an increasing number of questions from investors about the tax treatment of cryptoassets and the possibility of obtaining an advance tax ruling. As a result of DAC8, expanded reporting obligations for cryptoassets, and increased data exchange between platforms and tax authorities, crypto investments are also coming increasingly into view of the tax authorities. We therefore make this editable Word template available without obligation to taxpayers seeking advance certainty that their activities qualify as the normal management of private assets. Further practical information is available via this link.
Once you have downloaded the template above, please complete all relevant information where necessary. At the beginning of the document—see 'Tick what applies'—you should indicate precisely what advance decision is being requested. In practice, this will generally concern the first and/or third box.
For completeness, we note that this template may be used both for a formal application for an advance decision and for a preliminary prefiling request. In practice, however, we strongly recommend submitting a prefiling request first in order to test the Belgian Ruling Commission's position informally in advance. The distinction between a formal ruling application and a prefiling is explained further below.
For completeness, we note that this template may be used both for a formal application for an advance decision and for a preliminary prefiling request. In practice, however, we strongly recommend submitting a prefiling request first in order to test the Belgian Ruling Commission's position informally in advance. The distinction between a formal ruling application and a prefiling is explained further below.
For completeness, we note that this template may be used both for a formal application for an advance decision and for a preliminary prefiling request. In practice, however, we strongly recommend submitting a prefiling request first in order to test the Belgian Ruling Commission's position informally in advance. The distinction between a formal ruling application and a prefiling is explained further below.
Under Title 1, we recommend answering the questions as comprehensively as possible and, where relevant, attaching the necessary supporting documents (for example transaction overviews, portfolio summaries, tax reports, screenshots, etc.).
As regards the motivation, in most cases it is generally sufficient to refer to Title 1 (the description of the facts and the intended transaction), stating that, based on those elements, you are of the opinion that the situation qualifies either as the normal management of private wealth or as miscellaneous income.
As regards the motivation, in most cases it is generally sufficient to refer to Title 1 (the description of the facts and the intended transaction), stating that, based on those elements, you are of the opinion that the situation qualifies either as the normal management of private wealth or as miscellaneous income.
As regards the motivation, in most cases it is generally sufficient to refer to Title 1 (the description of the facts and the intended transaction), stating that, based on those elements, you are of the opinion that the situation qualifies either as the normal management of private wealth or as miscellaneous income.
We recommend submitting the application directly by email to the Advance Tax Rulings Office at dvbsda@minfin.fed.be. dvbsda@minfin.fed.be.
When Does One Typically Qualify for a Positive Ruling Regarding the Normal Management of Private Wealth?
Based on existing ruling practice, private individuals without a professional or occupational connection to crypto assets are generally the most likely to obtain a positive ruling confirming the normal management of private wealth.
In doing so, the Belgian Ruling Commission considers various factual elements, including:
-
the number of transactions carried out;
-
the frequency of trading;
-
the amount of the original investment;
-
the proportion of cryptoassets within the taxpayer's total movable assets;
-
the use of borrowed funds, leverage, or margin trading;
-
the average holding period of the assets;
-
whether automated trading software or bots are used.
In practice, cases involving a relatively limited number of transactions (no more than 36 per year), a limited initial investment (no more than €50,000), and a relatively limited share of crypto within the taxpayer's financial assets (no more than 25%) appear more likely to qualify for a positive decision.
For more information about advance decisions (tax rulings) concerning cryptoassets, please see our more detailed article. If you are uncertain about the tax classification of your crypto income or crypto capital gains, please see our detailed article in which the different tax categories and their treatment are explained further
Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
Does the refusal of a tax ruling automatically mean that the income qualifies as miscellaneous income?
In practice, we observe that the Belgian Ruling Commission often adopts a particularly cautious and strict approach in crypto-related files. The conditions for obtaining a positive ruling confirming normal management of private assets are therefore relatively stringent in practice, and many investors do not fully meet all parameters applied within the ruling practice.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
Does the refusal of a tax ruling automatically mean that the income qualifies as miscellaneous income?
In practice, we observe that the Belgian Ruling Commission often adopts a particularly cautious and strict approach in crypto-related files. The conditions for obtaining a positive ruling confirming normal management of private assets are therefore relatively stringent in practice, and many investors do not fully meet all parameters applied within the ruling practice.
Request a Prefiling for Your Crypto Transactions?
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
A prefiling request concerns a prior and informal discussion of a case with the Belgian Ruling Commission, during which it is generally assessed anonymously how the tax authorities may evaluate a specific situation or proposed transaction in the context of a formal ruling request. Neither the taxpayer nor the ruling commission is formally bound by the positions taken during this phase.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
An application for an Advance Tax Ruling is, in principle, not submitted anonymously. In practice, however, we observe that in more complex or less straightforward cases, taxpayers often first opt for an anonymous prefiling through a representative, such as a law firm, before formally submitting a ruling request in their own name.
Aeacus – key figures
20+
gecombineerde jaren ervaring
350+
Cryptodossiers begeleid
55+
Fiscale controles en regularisaties begeleid
65+