Belgien
Expat guide
From Deutschland

Auswandern von Deutschland nach Belgien: Steuer-Guide 2026

Everything a Deutschland tax resident needs to know before relocating to Belgien. Exit tax, tax residency, treaties, special regimes, crypto, real estate and inheritance.

Income tax

Variable

Capital gains

0 %

Corp tax

25 %

Crypto

0 %

Inheritance

0 %

VAT

21 %

What you need to know as a Deutschland resident

Exit tax Deutschland

Applies

Germany applies an exit tax (§ 6 AStG) on holdings > 1% in corporations. Rate 26.375%.

Why expatriate to Belgien?

Tax and practical advantages for a Deutschland resident relocating to Belgien.

Special expat regimes

1 regime(s) available in Belgien to optimize your taxes.

Exit tax in Belgien

No exit tax

Keine formelle Exit Tax

Keine Exit Tax, aber Gewinne können als realisiert gelten.

Crypto asset taxation

Capital gains

0 %

Long-term

0 %

Crypto-to-crypto

Exempt

Reporting

Required

0 % für normale Vermögensverwaltung. Spekulative oder berufliche Gewinne werden mit 33 % besteuert.

Legal structures for your business

1 legal structure available for doing business in Belgien.

1

GmbH (SRL)

Most common structure

IS 25 %Reduced 20 % Participation exemption

* Information for guidance for a Deutschland tax resident. Consult an international tax expert for your situation. Data 2026.