Legal analysis evaluates the compatibility of Belgium's exit tax on unrealized capital gains with European Union law, highlighting potential conflicts with the freedom of establishment.
On 3 April 2026, the Belgian Parliament approved a new capital gains tax for individuals and non-profit organizations realizing capital gains on certain financial assets (e.g. shares, bonds, mutual funds, crypto assets, investment gold, etc.). Since outbound migrations are treated as a deemed disposal, unrealized capital gains are equally targeted. In this article, the authors explore whether this new exit tax is compatible with Court of Justice of the European Union case law dealing with the EU freedom of establishment.
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Deprince et al. (2026) studied this question.
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