Regulatory timeline

2024 Preparation window
31.12
31.12.2025 Reference date
01.01.2026 New regime
Today (Feb 2026)
Future Taxable event
You define the value The formula decides

The methodology supports any reference date — the earlier you document, the stronger your position.

Want to know if a snapshot makes sense for your situation?

📅 Free Consultation

1

Free Consultation

We assess your situation and whether a snapshot makes sense

~30 min
2

Data Collection

You share financial and operational information

1–2 weeks
3

Structured Analysis

We quantify your IC across four dimensions

1–2 weeks
4

Report Delivered

Date-certain document your advisors can use directly

Deliverable

Equity€2.0m
+ 4× EBITDA€3.2m

Statutory value (E + 4×EBITDA): €5.2m

+ Know-how & IP€0.8m
+ Client relationships€0.6m
+ Brand & processes€0.4m

Documented value (with IC snapshot): €7.0m

Without IC documentation

Sale price€10.0m
− Reference value€5.2m
Taxable gain€4.8m
− Exemption€1.0m
Net taxable€3.8m
× Tax rate10%

Tax: €380,000

With IC snapshot

Sale price€10.0m
− Reference value€7.0m
Taxable gain€3.0m
− Exemption€1.0m
Net taxable€2.0m
× Tax rate10%

Tax: €200,000

Potential difference: €180,000

The value of documenting your intangibles

Illustrative example only. Actual values depend on your company's financials and intangible asset profile. This is not tax advice — consult your tax advisor for your specific situation.

Fiscal Topics

Deep-dive pages on the Belgian capital gains tax from 2026: substantial participation, normal gains, safe-harbour, holding structures, succession, and the full calculator.

Scan to book a free consultation — Belgium CGT Snapshot

Scan to book · bit.ly/CapGainsTax