Belgium Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Bank of Belgium, European Parliament and of the Council, EU AML Authority

Primary Legislation

The primary Belgian transposition of AMLD5 is the Act of 5 August 2020 implement, In Belgium, the 5th Anti‑Money Laundering Directive (AMLD5) remains part of the, Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May, European Commission MiCA Regulation Draft (2024)

Travel Rule

Adopted — Threshold: €1,000

Tax Reporting

"Good House Father" (Bon père de famille / Goede huisvader): This refers to an individual managing their personal assets prudently, with a long-term investment horizon, not engaging in speculative or frequent trading.. Speculation involves engaging in transactions with a short-term profit motive and higher risk, characterized by frequent trades. This activity is not inherently limited to non-professional execution; professional firms and institutional traders frequently employ speculative strategies.. Professional/Business: This applies when crypto activities are conducted in an organized, habitual, and significant manner, constituting a professional activity or forming part of a business operation.. Rate: Generally tax-exempt.. Conditions: Gains from the occasional, non-speculative management of personal assets are usually not subject to tax. The burden of proof is on the taxpayer to demonstrate this "good house father" behavior (e.g., long-term holding, minimal trading, no significant resources dedicated to crypto).

Key Facts

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