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taxation.be

Tuesday
Oct 17th
Home arrow Individuals arrow Capital gains tax

No capital gains tax ?

Belgium does not have a specific capital gains tax legislation. Capital gains are deemed to be income and as such, the capital gains tax is to be found in the income tax code.

As a principle, an individual is not liable to income tax on capital gains realized on his private assets (securities, tangible assets or real estate) if these gains are realised on transactions that are within the limits of the normal management of a private estate.

There are a few occasions when capital gains are liable to income tax.

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