During this seminar, we will present the new capital gains tax regime for financial assets, introduced by the law of April 2, 2026.

The first part of the seminar is intended for financial institutions (banks, insurance companies, portfolio managers) and their clients. The reform introduced by the Act of April 2, 2026, represents a fundamental overhaul of the taxation of movable assets; the principles and practical details of this new tax, applicable retroactively as of January 1, 2026, will be presented. We will also discuss the implications and obligations for holders of securities portfolios, whether those portfolios are located in Belgium or abroad.

The second part is dedicated to Belgian entrepreneurs and shareholders of companies (Belgian or foreign). Using examples, we will detail the calculation of the tax in accordance with the asset valuation formulas provided by the legislature and the situations in which these formulas could lead to an underestimation or overestimation of the taxable capital gain. This analysis will be supplemented by the presentation of a practical tool made available to entrepreneurs to assess the impact of this new tax. ​

By the end of the seminar, participants will be able to:

- Identify transactions subject to capital gains tax on financial assets;

- Understand the practical implications and reporting requirements for financial institutions and taxpayers;

- Apply and compare the valuation formulas established by law for unlisted assets.

TRAINERS

NICOL​AS THÉMELIN, Senior Advisor BDO Tax Financial Services Industry

FABRICE LOBET, Partner Deal & Valuation Advisory BDO

PARTICIPATION

Beci members and BDO clients: free (No-show fee: €50)

Access members: €125 excl. tax​

Non-members: €250 excl. tax