Belgium's Federal Public Service Finance has issued new versions of forms 273A-Div, 273S, and 273, updating the withholding tax declaration templates to reflect the three-tier capital gains tax on financial assets introduced by the Law of 6 April 2026.
Belgium’s Federal Public Service (SPF) Finance has announced the issuance of new versions of the withholding tax declaration forms yesterday, 25 June 2026.
These updated withholding tax return forms include:
- Declaration 273A-Div: Withholding tax on dividends of Belgian origin
- Declaration 273S: Withholding tax on investment income from copyright and related rights that is paid or allocated from 11 June 2026
- Declaration 273: Withholding tax on movable property for other cases
These declaration templates have been updated following the publication of the Law of 6 April 2026, which introduces a tax on capital gains on financial assets, including the Programme Law of 30 May 2026.
The Law of 6 April 2026 targets profits made from the sale of stocks, bonds, and various digital assets, including cryptocurrencies and non-fungible tokens.
The Law of 6 April 2026 establishes a three-tier capital gains tax system on financial assets with rates set according to the seller’s level of ownership or control:
- Category (a) – Control/substantial participation: Gains on shares where the seller (alone or with family) controls the company are taxed at a flat 15%.
- Category (b) – Significant Participation (≥20%): Gains on holdings of at least 20% (without control) are taxed progressively: the first EUR 1,000,000 is exempt, then 1.25% up to EUR 2,500,000, 2.5% between EUR 2,500,000 and EUR 5,000,000, 5% between EUR 5,000,000 and EUR 10,000,000, and 15% above EUR 10,000,000.
- Category (c) – Other Financial Assets: Gains on listed shares, crypto-assets, insurance contracts, and similar assets are taxed at 10%, generally collected via withholding tax.
