Belgium has published legislation implementing DAC8, the EU directive requiring automatic exchange of tax information on crypto-assets between member states. The law, published on 1 April 2026, took effect retroactively from 1 January 2026 to combat tax evasion in the cryptocurrency sector.

RF Report

Belgium has published the legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) in the Official Gazette No. 2026002394 on 1 April 2026.

DAC8 provides for the 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.

The law, which took effect retroactively from 1 January 2026, introduces new requirements for reporting and exchanging tax-related information on electronic money and cryptocurrency assets.

Earlier, the Belgian Parliament adopted the law implementing Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) on 12 March 2026.