To-do list for business leaders: preparing for the 2026 VAT adjustment

From 1 January 2026 changes the fiscal playing field for Belgian entrepreneurs and consultants. The new Capital gains tax from 10% on private investments Calls to action. Prepare for the 2026 capital gains tax with our to-do list.

For business owners with a management company, IT or HR consultants, and other high-income professionals, this is the perfect time to think ahead. Good preparation equals smart taxation. In this blog, you will get a practical to-do list with specific deadlines, in full Bookies style: clear, strategic and fiscally sound.

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Why preparation is crucial for entrepreneurs

The core of the new arrangement is simple:

• Realised capital gains from 2026 in private → load on 10%
• Added value in the company → remain under the corporate tax regime
• There is a Photo opportunity on 31/12/2025only added value after that date is taxed

For entrepreneurs with investments, shares or stakes, this can thousands of euros difference making. Strategic timing matters.

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Map out your investments completely

Begin met een clear inventory of all your investments

• Private: shares, ETFs, funds, crypto, private equity
• Company: investments via your management company or holding company

Record for each investment:

• Purchase price
• Current value
• Latent added value or devalued

Why is this so important?
Because private investments to be taxed from 2026, while investments in the company that are not. Without a clear overview Fiscal optimisation impossible.

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Capture the photo opportunity correctly on 31 December 2025

Morgen op 31/12/2025 is het Anchor point of the new legislation.

Actions you must absolutely take:

• Request portfolio statements from banks and brokers
• Store closing prices of listed securities
• Allow unlisted shares Appraise professionally
• Collect purchase receipts and historical statements

📂 Tip from the Bookies:
Make one digital fiscal file where everything comes together. This prevents discussions with the tax authorities and saves time and stress later on.

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Optimise Private vs. Company

Use your inventory to optimise strategically:

• Are certain investments better held privately or within the company?
• Is it worthwhile to shift liquidity?
• Does a participation qualify for DBI deduction?

Think ahead too:

• Annual exemption from €10,000 per person from 2026
• Spreading capital gains over several years can be fiscally advantageous

Plan today, save taxes tomorrow.

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Administrative preparation: think ahead to 2026

Although the tax only applies from 2026, you can prepare now:

• Ask your bank how they deduct the 10%
• Consider the Opt-out to sort everything out via your income tax
• Note the deadline 30 June 2026 if you do not wish for a withholding tax

For the company itself, nothing changes, but a correct valuation in the 2025 accounts remains best practice.

Conclusion: whoever plants now, wins later

The 2026 capital gains tax is no cause for panic, but it is a wake-up call for engaged entrepreneurs. By timely inventorying, structuring, and documenting, Do you maximise your tax advantage and prevent unpleasant surprises.

👉 Are you in doubt whether your current structure is still optimal?

At Bookies, we guide business owners with a management company daily in these kinds of projects: practically, digitally and tax-wise sharp.