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Belgium: sourced answers

2 answers to specific questions — each with a verbatim quote from an official source and a link to it.

Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.

Taxes in a country

From what year does the country exchange crypto-asset data under CARF

2027

«Jurisdictions undertaking first exchanges by 2027 (46) Austria, Belgium, Brazil, Bulgaria, Cayman Islands, Chile, Colombia, Croatia, Czechia, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Greece, Guernsey, Hungary, Iceland, Indonesia, Ireland, Isle of Man, Italy, Japan, Jersey, Kazakhstan, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, New Zealand, Norwa»

Source: oecd.org/content/dam/oecd/en/networks/global-forum-tax-transparency/commitments-carf.pdf · source copy as of 2026-10-03

Must residents separately report foreign accounts and assets (the country's own return)

Applies when: bank account or deposit

Foreign accounts to the National Bank's CPC and on the return

«All Belgian residents holding foreign accounts must report them directly to the Central Point of Contact for accounts and financial contracts (CPC). They must do so before or, at the latest, when filing their personal income tax return for a given year. Any subsequent changes to these accounts must also be reported to the CPC. This reporting obligation applies to all foreign accounts held or co-held by Belgian residents. A foreign account opened in the name of a minor child of a Belgian resident must be reported to the CPC by both parents separ»

Source: nbb.be · source copy as of 2026-10-03

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