DVB crypto questionnaire: what changes in April 2026

Last update: 16 May 2026 · Reading time: 6 minutes

In April 2026 the Ruling Commission (Dienst Voorafgaande Beslissingen, DVB, also known as the Rulingdienst) updated the official crypto questionnaire. For anyone considering a ruling or who has filed one in the past, three changes have practical consequences: a stricter calculation of the 25% threshold, new questions around staking and DeFi, and more explicit detailed questions about automated tools. We line them up and explain what this means for your file in 2026.

🎯 The short version (TL;DR)

• The DVB questionnaire (April 2026 version) is now the official instrument for recording your crypto investor profile.
• Change 1: the 25% threshold (crypto as a share of your movable assets) is calculated more strictly, with net-value corrections.
• Change 2: new questions about staking, lending and DeFi rewards, focused on the nature of the yield (passive, semi-active, professional).
• Change 3: detailed questions about scripts, bots, dashboards and related automation, including for portfolio management.
• The update mainly affects anyone in a gray area between normal management (from 2026, under the 10% capital gains tax) and speculative behavior (33% miscellaneous income).

📜 What is the DVB questionnaire and why is it relevant?

The Ruling Commission (DVB) is the department within the FOD Financiën that issues binding decisions in advance about the tax qualification of a specific situation. For crypto this often comes down to the same core question: am I a prudent person (normal management of private assets), a private trader (speculative, 33%) or a professional investor (progressive up to 50% plus social contributions)?

Since 2018 the DVB has used a standardized questionnaire to determine that profile. The questionnaire was updated in 2022 and now again in April 2026. Anyone who files a ruling is presented with this list as standard. Anyone who does not file a ruling can still use it as a self-test: the criteria the DVB applies are the same ones the ordinary tax inspector incorporates into their file.

The official document can be downloaded via ruling.be.

📐 Change 1: stricter calculation of the 25% threshold

The previous version used a simple rule: if more than 25% of your movable assets is in crypto, that strongly points to speculative behavior. The April 2026 version refines this in two ways.

Net-value correction. The threshold is now calculated on your net movable assets, after deducting outstanding debts. Anyone who partly financed their crypto investment with a loan (margin, personal loan) will see their threshold exceeded sooner. The underlying reasoning: borrowed capital points to risky behavior in any case, so the percentage must be calculated without the leverage effect.

Reference moment. From now on the DVB also looks at the percentage at the time of investment, not just on the date the ruling is filed. Anyone who put 30% of their assets into BTC in 2017 and whose percentage is still above 25% in 2026 due to the increase in value will find it hard to explain that as "entering cautiously".

Concrete example:

The example shows how an investor who was previously well below the threshold can, in the same factual situation, now land above 25%. For anyone considering a ruling: recalculate the percentage according to the new rules before you file the case.

🪙 Change 2: new questions about staking and DeFi

The previous questionnaire asked generic questions about "passive income". The April 2026 version makes it more concrete and treats staking and DeFi as separate categories.

New questions include, among others:

• What percentage of your portfolio is staked on central exchanges (Bitvavo, Kraken, Binance) versus liquid staking protocols (Lido, Rocket Pool, Swell, EigenLayer)?
• Are you active in liquidity pools? If so, which pools, what volume, and how often do you rebalance?
• How do you receive rewards: automatic compounding (Beefy, Yearn, Mamo), manual claim, or restaking?
• Do you use lending protocols (Aave, Compound, Morpho) as an investor, as a leverage trader or for cash flow?
• Have you received rewards from airdrops, retroactive grants or governance tokens? What was the value at the time of receipt?

The DVB thus draws a distinction between three profiles based on DeFi behavior:

Read our detailed guides on the tax treatment of staking, DeFi rewards and crypto lending.

🤖 Change 3: scripts, bots and automated tools

The previous questionnaire asked whether you used "automatic software". The update is much more specific:

• Do you use trading bots or arbitrage scripts? If so, did you develop them yourself or buy them?
• Do you use portfolio trackers, dashboards or analysis tools (DeBank, Zerion, Zapper, Nansen, Arkham)?
• Do you carry out rebalancing semi-automatically (for example via a custom script or a TradingView alert)?
• Have you built your own Telegram bot, Discord bot or CLI tool for your crypto activity?

The rationale: an investor who only uses a dashboard to track their portfolio is something different from someone who writes scripts to execute trades autonomously. The DVB wants to be able to make that distinction explicitly without relying on the interpretation of a general question.

In practice: a self-built automated system for trading is more quickly associated with professional activity, even if the volume is modest. Anyone who uses such tools is better off documenting the nature of the system themselves (read-only, alert-only, auto-trade) and the volume that passes through it.

⚖️ What does this mean for existing rulings?

An issued ruling remains valid as long as the facts remain unchanged. Three scenarios occur in practice.

1. Your situation has materially changed. Did you carry out a major reallocation in 2025, set up a trading bot, or record a high DeFi volume? Then you should consider a new ruling. The old decision only covers the old facts.

2. Your situation is unchanged but you are close to the threshold. With the net-value correction you can now land above 25% where you were previously below it. A supplementary ruling can then provide certainty.

3. You do not yet have a ruling. The new questionnaire is in principle stricter, but more clearly formulated. Anyone considering a ruling for 2026 now gets a more complete picture in advance of what the DVB will ask.

🛠️ Practical tips for your file

1. Calculate the 25% threshold correctly. Deduct your outstanding debts from your gross movable assets, and calculate both at the time of investment and on the date of filing.
2. Document per DeFi protocol. Which protocol, which pool, what volume, how often rebalanced. Cryptotax automates this overview in the portfolio page of the app.
3. Be honest about tools. An honest description of a manual strategy stands stronger than a vague description that can be reinterpreted as professional.
4. Combine it with the step-up rule. Anyone who correctly documents their portfolio on 31 December 2025 simplifies both the ruling and the later return.
5. Anonymous prefiling. For anyone in doubt: the DVB allows an anonymous first phase in which you test your situation without disclosing your identity. Only in the second phase is the file formally filed.

❓ FAQ: frequently asked questions

Do I absolutely have to apply for a ruling?
No. A ruling is a tool for certainty in a gray area. Anyone who clearly falls within normal management or is clearly speculative gains no benefit from it. For the in-between categories a ruling is often the difference between 10% and 33% effective tax.

What does a ruling cost?
The DVB procedure itself is free. Guidance by a tax advisor typically costs EUR 1,500 to EUR 5,000 for an individual file. For files above EUR 100,000 in portfolio value this is usually worthwhile.

Does the new questionnaire also apply to pending files?
For files filed before April 2026, the version at the time of filing remains applicable. For new or supplementary rulings from April 2026 onwards, the updated questionnaire applies.

How long does the procedure take?
The average turnaround time is three to six months from formal filing. Anonymous prefilings often receive a first response within four to six weeks.

Does a ruling also apply to your partner or your company?
No. A ruling is strictly personal. For partners with joint assets, a separate filing per partner is advised. For companies a different regime applies (accounting treatment under the Companies Code/CAC, not the capital gains tax for individuals).

📌 Summary

✅ Try Cryptotax

A good ruling application starts with a complete overview of your positions, transactions and yield sources. Cryptotax automatically builds that overview from your exchange connections and on-chain wallets: per protocol, per token, with EUR values at every moment. Start a free scan and export an audit-ready overview for your tax advisor.

Also read our guide on how to apply for a DVB ruling for crypto and the prudent person test in the context of the new capital gains tax.

Sources:

• Ruling.be: official Crypto Questionnaire
• Ruling Commission, FOD Financiën

⚠️ Disclaimer: This article is purely informative and not individual tax advice. The qualification of crypto income is always a matter of fact. For specific cases it is best to consult an accredited Belgian tax advisor or apply for a ruling with the Ruling Commission.