Fiscal incentives for individuals

Fiscal incentives for individuals

Exemption from capital gains tax on property sales

Capital gains on the sale of a taxpayer’s main residence are never liable for tax.

Capital gains on the sale of any other built property are taxable only if the property is sold within five years of its acquisition.

Benefits in kind

When a company provides its CEO with one of the elements set out below, this is taxed on a flat rate basis that tends to be advantageous in terms of benefits in kind:


  • Company vehicle 
  • Free housing
  • Free heating and electricity
  • Home computer and Internet access
  • Telephone, mobile, tablet, etc.


Copyright royalties taxed at 12%

The definition of works copyrighted by their authors may be interpreted in the broadest sense in Belgium.

In addition to literary or artistic works, copyright may also be extended to cover press articles, newsletters, computer programs, websites, databases, photographs, architect’s drawings, video games, etc.

Copyright royalties are taxed at 15% up to an annual ceiling of €58,000, but such income is subject to a preliminary flat rate deduction for expenses of 50% up to €16,000 and of 25% up to €31,000.  

No/preferential tax on donations of movables

Donations of movables are not taxed in Belgium provided that the donor survives for three years following the donation.

Should the donor’s health decline during this period, the donation can always be registered for tax on payment of a reduced rate of 3% on donations to direct next of kin, between spouses or legal cohabitants, or of 7% between any other persons.  

No wealth tax/low estate tax

Belgium attracts a large number of foreign taxpayers each year, and the absence of a wealth tax or estate tax is the main argument for those considering tax exile. 

2017-01-31 – K. VDN