{"id":14928,"date":"2025-05-12T09:44:35","date_gmt":"2025-05-12T07:44:35","guid":{"rendered":"https:\/\/www.best-value.be\/taxe-sur-les-plus-values-transmission-entreprise\/"},"modified":"2025-07-09T16:26:09","modified_gmt":"2025-07-09T14:26:09","slug":"belgian-tax-reform-business-transfer-2026","status":"publish","type":"post","link":"https:\/\/www.best-value.be\/en\/belgian-tax-reform-business-transfer-2026\/","title":{"rendered":"Belgium\u2019s planned capital gains tax: What it means for business owners"},"content":{"rendered":"

Tax reform: transferring your business in the future<\/strong><\/h1>\n

As part of a broader effort to restore fiscal balance, the Belgian federal government has submitted a draft bill introducing a new tax on capital gains<\/strong> from various financial assets. These include shares, bonds, investment funds, cryptocurrencies, and more. Commonly referred to as a \u201csolidarity contribution\u201d<\/strong>, the measure aims to promote tax fairness. However, it raises significant concerns among investors and business owners, especially regarding its impact on business transfer strategies<\/strong>. With many details still unclear, such as implementation deadlines and treatment of ongoing transactions, uncertainty is high across the economic landscape.<\/strong><\/p>\n

Key takeaways of the reform<\/strong><\/h2>\n

The centrepiece of the bill is a 10% tax on capital gains<\/strong>, applicable from January 1, 2026<\/strong>. To protect small investors, a general \u20ac10,000 exemption<\/strong> is included. Notably, family donations<\/strong> are excluded from the scope of this tax. The reform targets individuals and legal entities<\/strong> such as non-profits and foundations. However, commercial companies<\/strong> (e.g. SA, SRL, cooperatives) are exempt<\/strong>. This means that companies holding equity in other businesses will not be taxed under the new rules. On the other hand, individuals who own and sell shares in their name<\/strong> will be directly impacted.<\/p>\n

The reform introduces thresholds and differentiated rates based on the shareholder\u2019s level of ownership :<\/strong><\/p>\n

    \n
  • \n

    Less than 20% ownership and less than \u20ac10,000 in gains<\/strong>: classified as a small investor \u2192 fully exempt.<\/p>\n<\/li>\n

  • \n

    Less than 20% ownership and more than \u20ac10,000 in gains<\/strong>: considered a medium investor \u2192 taxed at 10% on the portion exceeding \u20ac10,000.<\/p>\n<\/li>\n

  • \n

    At least 20% ownership<\/strong>: classified as a significant shareholder \u2192 tax exemption on the first \u20ac1 million of capital gains, followed by a progressive rate:<\/p>\n

      \n
    • \n

      0% between \u20ac0 and \u20ac1 million<\/p>\n<\/li>\n

    • \n

      1.25% between \u20ac1 million and \u20ac2.5 million<\/p>\n<\/li>\n

    • \n

      2.25% between \u20ac2.5 million and \u20ac5 million<\/p>\n<\/li>\n

    • \n

      5% between \u20ac5 million and \u20ac10 million<\/p>\n<\/li>\n

    • \n

      10% above \u20ac10 million<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      This progressive model is designed to favour significant shareholders. However, it poses challenges for family-owned businesses<\/strong>, where shares are often divided among relatives. For example, each holding less than 20% and therefore missing out on the more favourable regime.<\/p>\n

      Implications for business transfers<\/strong><\/h2>\n

      Reassessing transfer strategies<\/strong><\/h3>\n

      For minority shareholders<\/strong>, the reform could eliminate key tax advantages. This may discourage small-scale investment in SMEs or prompt families to restructure their capital<\/strong> to meet the new thresholds. In the M&A market<\/strong>, the announcement may accelerate deals, with some sellers aiming to close before the tax takes effect in 2026.<\/p>\n

      Impact on business valuation<\/strong><\/h3>\n

      Only capital gains realised after January 1, 2026,<\/strong> will be taxable. Gains built up until the end of 2025 remain exempt, <\/strong>but only if you can establish the value of your shares as of December 31, 2025<\/strong>. This is straightforward for listed companies but far more complex for SMEs<\/strong>. To secure your exemption, it\u2019s essential to obtain a professional and reliable valuation<\/strong> by the end of 2025.<\/p>\n

      This measure reshuffles the deck for business transfers, especially as the government\u2019s proposed valuation methods are sometimes viewed as unfair or overly simplistic<\/strong>. The draft law outlines three methods to determine reference prices as of December 31, 2025,<\/strong> for unlisted companies. However, these approaches raise several questions and leave much uncertainty regarding their practical application.<\/p>\n

      Reference price determination: Available options<\/strong><\/h3>\n
        \n
      • \n

        A third-party transaction<\/strong>: if a sale took place in 2025, the price may serve as the official benchmark.<\/p>\n<\/li>\n

      • \n

        A contractual offer or option<\/strong>: if a valuation formula is included in a valid contract or buy\/sell option effective as of January 1, 2026, it may be accepted as a reference.<\/p>\n<\/li>\n

      • \n

        A standardised formula<\/strong>: in the absence of any reference, the administration will apply a formula based on equity and a fixed EBITDA multiple of 4.<\/p>\n<\/li>\n<\/ul>\n

        The use of a fixed EBITDA multiple of 4<\/strong> is arbitrary and fails to reflect sector-specific realities<\/strong>. As an additional option, the government allows for the involvement of a valuation expert<\/strong> to determine the market value based on the financial position as of December 31, 2025. If you’re planning to sell shares by 2030, it’s strongly recommended to obtain a professional valuation by the end of 2025<\/strong>.<\/p>\n

        Doing so will establish what the legislation calls the historical acquisition value<\/strong>\u2014the market value of the company based on the financial statements as of December 31, 2025. This value will then serve as the baseline<\/strong> for calculating taxable capital gains after January 1, 2026.<\/p>\n

        Plan by starting now<\/strong><\/h3>\n

        Since the governmental agreement has not yet been officially published, legal clarifications and potential adjustments are still pending<\/strong>.<\/p>\n

        As a business owner, you’re likely wondering how this reform could affect your strategic decisions today and in the future. In the meantime, it is crucial to plan. If you’re considering a business transfer or restructuring, BestValue is here to help you assess the potential impact<\/strong> of these measures on your plans. In this uncertain environment, working with business valuation experts is not just an advantage \u2014 it\u2019s a necessity.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

        Tax reform: transferring your business in the future As part of a broader effort to restore fiscal balance, the Belgian federal government has submitted a draft bill introducing a new tax on capital gains from various financial assets. These include shares, bonds, investment funds, cryptocurrencies, and more. Commonly referred to as a \u201csolidarity contribution\u201d, the […]<\/p>\n","protected":false},"author":3,"featured_media":11838,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[74],"tags":[58],"class_list":["post-14928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-did-you-know-that","tag-news"],"acf":[],"yoast_head":"\nBelgian Tax Reform 2026 : impact on M&A<\/title>\n<meta name=\"description\" content=\"Belgium's 2026 tax reform will impact capital gains on shares. 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