What changed in Belgium

Only gains after 31 December 2025 are taxed, with a real annual exemption

Crypto tax and legal status

The 2026 inpatriate regime is powerful, but near-border movers are usually disqualified

Personal income tax

Swaps and NFTs are now settled, staking, lending and mining stay open

Crypto tax and legal status

Crypto gains now pay 10 percent by default, but the old speculation test survives underneath

Crypto tax and legal status

Crypto is legal and regulated under MiCA, and visibility to the tax office starts in 2026

Crypto tax and legal status

Keeping a foreign holding company while managing it from Belgium risks dragging it into Belgian tax

Moving your company

The BV/SRL has no minimum capital, but the reduced tax rate has a real trap

Moving your company

Inheritance tax is regional, steep, and follows your region of residence

Leaving home: exit tax and ties

The annual securities-account tax just doubled to 0.30 percent

Leaving home: exit tax and ties

Arriving in Belgium resets your cost basis, erasing pre-move gains

Leaving home: exit tax and ties

Moving to Belgium starts an exit tax clock for whenever you later leave

Leaving home: exit tax and ties

A 10-year route exists with lighter, differently evidenced integration proof

Permanent residency and citizenship

Citizenship by declaration after 5 years, and you keep your other passport

Permanent residency and citizenship

No golden visa and no nomad visa, residency runs through work or a business plan

Residency routes

EU, EEA and Swiss movers get an indefinite residency route by simple registration

Residency routes

Third-country visitors have no public healthcare cover at all

Healthcare coverage

EHIC or GHIC covers short stays, then you affiliate with a mutualiteit once resident

Healthcare coverage

No coordination exists for SG, AE and Indonesian corridors, double contributions loom

Social security

Belgium runs the depositary for a telework agreement that can save your employer-state coverage

Social security

Coordination keeps you in one social security system at a time

Social security

A Belgian entity directing and paying for your work can defeat the treaty exemption

Permanent establishment risk

A Dutch employer gets a clear home-office PE safe harbour at 50 percent

Permanent establishment risk

The 34-day home-office rule is Germany-Netherlands, not Germany-Belgium

Personal income tax

No home-office grace days exist between Belgium and the Netherlands

Personal income tax

Past 183 days, Belgium taxes your Belgian workdays from day one

Personal income tax

The treaty 183-day article can keep your employment income out of Belgian tax

Personal income tax

Registering or settling in flips the tax residency presumption against you

Tax residency

No permanent accommodation or local ties keeps you a non-resident

Tax residency

Belgium has no day-count test for tax residency at all

Tax residency

Long stays trigger a formal registration sequence, EU or not

Local registrations

Third-country nationals must report to the commune within 3 working days

Local registrations

Past 90 days, a single permit or professional card becomes mandatory

Right to work

Remote work on a Schengen short stay sits in a legal grey area

Right to work

EU, EEA and Swiss nationals face no work-authorisation barrier

Right to work

Past 90 days without a permit route, you're in overstay territory

Immigration and visa

Your nationality needs a Schengen visa arranged before travel

Immigration and visa

Visa-free entry to Belgium for up to 90 days in any 180-day window

Immigration and visa

Free movement covers entry and residence without a permit

Immigration and visa