Belgium’s reformed Penal Code, effective 1 September 2026, introduces separate eight-level penalty systems for legal entities and natural persons, with graduated fines, custodial measures, mitigation and recidivism provisions, and judicial discretion to account for defendants’ financial circumstances.
Belgium’s Federal Public Service Finance has announced a reformed Penal Code, which is set to take effect on 1 September 2026. The update establishes parallel systems of eight penalty levels, one applicable to legal entities and another to natural persons, with each tier defined by specific thresholds and opportunities for reduction based on mitigating circumstances.
Penalties for legal entities
The framework organises corporate sanctions into eight tiers, progressing from least to most severe:
- Level 1: EUR 200–EUR 20,000 (or alternative sanctions such as community service, activity bans, confiscation, profit-based fines, establishment closure, or conviction)
- Level 2: EUR 20,001–EUR 360,000 (or community service, probation exceeding 12 months up to two years, cumulative Level 1 sentences, or conviction)
- Level 3: EUR 360,001–EUR 600,000
- Level 4: EUR 600,001–EUR 800,000
- Level 5: EUR 800,001–EUR 1,200,000
- Level 6: EUR 1,200,001–EUR 1,600,000
- Level 7: EUR 1,600,001–EUR 4,000,000
- Level 8: EUR 4,000,001–EUR 5,760,000
Penalties for natural persons
Individual offenders face custodial and non-custodial measures across eight levels:
- Level 1: Fines EUR 200–EUR 20,000, community service 20–120 hours, probation six–twelve months, asset confiscation, profit-based penalties, or conviction
- Level 2: Imprisonment six months to three years, deprivation of liberty six months to two years, electronic monitoring one month to one year, community service exceeding 120 hours up to 300 hours, probation exceeding 12 months up to two years, or conviction
- Level 3: Imprisonment exceeding three years up to five years, or deprivation of liberty exceeding 2 years up to 4 years
- Level 4: Imprisonment exceeding five years up to 10 years, or deprivation of liberty exceeding four years up to six years
- Level 5: Imprisonment exceeding 10 years up to 15 years, or deprivation of liberty exceeding six years up to 11 years
- Level 6: Imprisonment exceeding 15 years up to 20 years, or deprivation of liberty exceeding 11 years up to 16 years
- Level 7: Imprisonment exceeding 20 years up to 30 years, or deprivation of liberty exceeding 16 years up to 18 years
- Level 8: Life imprisonment or deprivation of liberty exceeding 18 years up to 20 years
Mitigation and reduction
Both systems permit downward reduction within the penalty hierarchy when mitigating circumstances exist.
For legal entities, a Level 8 offence can drop to Levels 7, 6, 5, 4, or 3; for natural persons, the same reduction pathways apply.
This cascading structure continues through lower levels, with reductions possible at each tier. When an accessory penalty accompanies a Level 1 principal offence and mitigation applies, courts may impose the accessory penalty in place of the principal one.
The penalty level may also be increased in cases of recidivism.
The judge may impose fines either as the primary penalty or as an additional sanction accompanying sentences for level 2 through level 8 infractions. The fine amount depends directly on the severity level assigned.
Fine ranges by penalty level
- Level 2: EUR 200 to EUR 5,000
- Level 3: EUR 200 to EUR 10,000
- Level 4: EUR 200 to EUR 15,000
- Level 5: EUR 200 to EUR 20,000
- Level 6: EUR 200 to EUR 25,000
- Level 7: EUR 200 to EUR 30,000
- Level 8: EUR 200 to EUR 35,000
Financial circumstances and discretionary reduction
When determining the fine amount, the judge must consider evidence submitted regarding the defendant’s financial capacity and social circumstances. Should the defendant demonstrate a precarious financial position through documented proof, the judge retains authority to impose a fine below the statutory minimum.
Judges may also authorise instalment payments when case circumstances justify this accommodation, allowing defendants to satisfy fine obligations over time rather than in a single payment.
