Professional income: up to 50%. Miscellaneous income: 33%. “Normal management of private estate”: tax free.
Realization of gains.
If a person's professional occupation is trading cryptocurrencies, the profits generated from this occupation will be taxed as professional income, and will therefore be subject to the progressive tax rates that range between 25 and 50 percent in Belgium, which includes mining.
Included in the annual personal income tax return.
VAT in Belgium
In this decision, the CJEU paved the way for a positive future for Bitcoin purchases at Bitcoin exchanges in the European Union. Following this decision, Europeans can continue to buy Bitcoins using traditional currency without paying any VAT on these transactions.
Disclaimer: This is not a legal, tax, accounting or investment advice. It is general information which should only be used for introduction purposes. You should consult with a tax/legal specialist.