The law implements Council Directive (EU) 2023/2226, introducing reporting and due diligence obligations for crypto-asset service providers, effective 1 January 2026.
The Belgian Parliament has adopted the law on 12 March 2026, implementing Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) which establishes new reporting and due diligence obligations for crypto-asset service providers.
DAC8 provides for automatic exchange of information on crypto-assets between EU countries. It is the eighth amendment of the Directive on Administrative Cooperation in Direct Taxation.
The Directive aims to strengthen the overall legal framework on the automatic exchange of information (AEOI) to fight tax fraud and combat tax evasion and tax avoidance by enlarging its scope to cover crypto-assets.
DAC8 rules enter into force on 1 January 2026, expanding tax transparency to crypto-asset transactions. Reporting Crypto-Asset Service Providers should begin preparing now:
- Single registration in the Member State if you operate in the EU but are not authorised under MiCA.
- Start collecting data on reportable crypto-asset transactions of all EU-resident users, including residents of the Member State where you are established, from 1 January 2026.
- Reporting is due within 9 months after the end of the first fiscal year covered by the directive – that is between 1 January and 30 September 2027.
- Check domestic requirements including reporting deadlines and formats.
Earlier, Belgium’s Council of Ministers, following a proposal by Finance Minister Jan Jambon, has approved a preliminary draft law to incorporate crypto asset data into the framework for the automatic exchange of information.
