Pilling savings
The benefits that “good family fathers” will have accumulated after a long work life will not be affected by this tax. “”Savings products and group insurance are excluded from the scope of the new tax. This therefore means that the complementary pensions of the second and the third pillar will not be taxed more “specifies the cabinet of the Minister of Finance, Jan Jambon (N-VA).
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“This measure was calibrated to not aim for small savers or small independents”, Insists the Deputy Prime, Maxime Prévot (Le). “”It is targeted, proportionate, designed not to hinder investment or private initiative. It protects small savers acting as good fathers of family. It targets those who make important capital gains, in a spirit of tax justice. “
What is taxed?
Vooruit presents this tax as a contribution from super-rich. The small savers, the butcher who resells his family business after 30 years of hard work, the couple in the process of divorce who resell their apartment after five years of common life … These profiles would not be affected. People who make money with speculative methods, those who place money on the stock market on the stock market and make significant benefits quickly.
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The Cabinet Jambon specifies that this is a 10 % tax on capital gains made on financial assets, such as actions and cryptoactives. The tax will only apply when the added value is actually carried out, for example during the sale or a transfer. This measure will come into force on January 1, 2026 and will only apply to future capital gains. The gains made in the past are not affected.
Exemption
An annual exemption of 10,000 euros is planned per person in order to protect small and medium investor. The 10,000 euros in exemption are indexed each year. The annual exemption can increase by maximum 1,000 euros per year, which makes it possible to reach a maximum exemption ceiling of 15,000 euros if no added value has been carried out in the past five years.
For taxpayers with a participation of at least 20 % in a company, a reduced and progressive rate is planned. This regime applies to all types of companies. For these entrepreneurs, an exemption of 1 million euros is granted over a period of five years.
No distinction is made between listed and unlisted actions.
A tax that unlocks other files
According to Minister Jambon, this accord on the capital gains tax makes other reforms possible. These are limitation of the duration of unemployment, pensions reform, stricter asylum and migration policy and the necessary investments in defense.
