Crypto assets & FOD Financiën: codes, boxes and 2026 rules
How do you declare crypto assets correctly to the FOD Financiën (FPS Finance, the Belgian tax authority)? Which boxes and codes (1440, 1444) do they belong in? And how does the 10% capital gains tax from 2026 fit into your Belgian tax return? Find the complete guide below.
Start your free crypto reportIn short: crypto and the FOD Financiën
- • Prudent investor ("goede huisvader") crypto gains → new capital gains tax box (10% above the €10,000 exemption from 2026; exact code still to be published by the FOD)
- • Speculative crypto gains → Box XV code 1440 / 2440 (33% miscellaneous income)
- • Staking, lending, yield → Box VII code 1444 / 2444 (30% withholding tax on movable income, not withheld at source)
- • Foreign exchange account → CAP notification (once per account) + Box XIII (tick every year)
- • Filing channels: Tax-on-Web, MyMinfin, paper or through your accountant
- ! From September 2027: DAC8 crypto reports arrive at the FOD automatically
What is the FOD Financiën and why do you have to deal with it?
The Federal Public Service Finance (FOD Financiën, FPS Finance) is the Belgian administration responsible for collecting taxes, including crypto taxes. For crypto investors there are a few important parts to know:
DVB / Office for Advance Tax Rulings
The Office for Advance Tax Rulings (Dienst Voorafgaande Beslissingen, DVB) issues binding rulings on your tax category (prudent investor, speculator, professional). The crypto questionnaire was reformed in April 2026 with stricter criteria. A ruling is free and valid for 5 years.
Tax-on-Web
The FOD Financiën's online filing platform. Log in with itsme or eID. Your crypto boxes are filled in here. Deadline: 15 July 2027 for the tax year 2026 return.
MyMinfin
Your personal tax portal with your filing history, tax statements and payments. From 2027 you will also find your crypto reports here that exchanges submitted via DAC8.
Tax-on-Phone
For those who want to file their return by phone. Not practical for crypto, since you have to know the right codes and amounts yourself. For crypto returns, Tax-on-Web or an accountant is preferable.
The three crypto categories according to the FOD
The FOD Financiën uses three tax categories for crypto. Your pattern of activity, not your intention, determines which one you fall into.
| Category | Rate from 2026 | Tax return box |
|---|---|---|
| Prudent investor (passive management) | 10% above the €10,000 exemption per year | New capital gains tax box (codes still to be published by the FOD) |
| Speculator | 33% miscellaneous income on net gain | Box XV code 1440 / 2440 |
| Professional | Progressive up to 50% + social security contributions | Box IV (professional income) |
Not sure which category applies to you? Read our guide on professional crypto taxation, miscellaneous income in crypto, or request a DVB ruling for binding certainty.
Where do you enter crypto on your tax return?
A common question for the FOD Financiën: which box of Tax-on-Web does crypto belong in? Below are the relevant boxes for tax year 2027 (on 2026 income). Note: for the new 10% capital gains tax, the FOD has not yet published definitive codes at the time of writing. We will update this page as soon as they are available.
Box VII - Movable income
Code 1444 / 2444 - Income from movable assets without tax withheld at source
This is where you enter staking rewards, lending interest and yield-farming income, valued in EUR at the moment of receipt. Rate: 30% withholding tax on movable income. Examples: Ethereum validator rewards, Kraken Earn, Lido stETH rebasing, Aave lending.
Box XV - Miscellaneous income
Code 1440 / 2440 - Speculative capital gains on crypto
This is where you enter your 33% speculative crypto gains (day trading, leverage, short holding periods). Deductible costs go under code 1441. For passive "prudent investor" holders from 2026, the gain does not go in this box but in the new capital gains tax box (see below).
New capital gains tax box (10% - from 2026)
Codes still to be published by the FOD Financiën
For "prudent investor" holders who realise capital gains from 1 January 2026 above the annual exemption of €10,000. The law was passed on 3 April 2026; the exact codes and the final box number are still to be released by the FOD. Cryptotax tracks these updates and adjusts the mapping automatically.
Box XIII - Foreign accounts
Checkbox (annual) + one-time CAP notification to the National Bank
A foreign exchange account (Kraken, Binance, Coinbase, Bitstamp) is reported once per account to the Central Point of Contact (CAP); in Box XIII of your tax return you tick every year that the account exists. Bitvavo is an exception: the Minister of Finance confirmed in 2022 that, strictly speaking, it does not fall under the notification obligation. Self-custody wallets (Ledger, MetaMask, Rabby) do not fall under this. Full explanation in our CAP notification guide.
Box IV - Professional income (professional activity)
For those who carry out crypto as a professional activity
Day traders, large-scale mining operators and crypto company directors report under professional income. Rate: progressive up to 50% + social security contributions. Our guide on professional crypto taxation explains the criteria.
Need a step-by-step for Tax-on-Web? Read our Tax-on-Web crypto guide.
The FOD's position since 2026: capital gains tax + DAC8
On 3 April 2026 the Chamber of Representatives passed the capital gains tax law, retroactive from 1 January 2026. At the same time DAC8 came into force. Two fundamental changes to the FOD's approach to crypto.
10% capital gains tax (from 1/1/2026)
Prudent investors now pay 10% on net crypto gains above an annual exemption of €10,000. The value on the reference date of 31/12/2025 forms the step-up cost basis for pre-2026 holdings.
→ Complete crypto tax guide 2026DAC8 crypto reports (from tax year 2026)
All EU exchanges (CASPs) report your transactions and balances to the FOD Financiën automatically. Expected arrival of the first crypto reports in MyMinfin: around September 2027.
→ DAC8 in detailPractical consequence for your tax return
From tax year 2027 (on tax year 2026) the FOD will compare the crypto amounts you declare with the DAC8 reports. Mismatches may lead to questions, additional assessments or penalties. A correctly built Belgian FIFO report in EUR is therefore essential, since most international tools do not calculate correctly in EUR or do not account for the step-up rule.
Frequently asked questions to the FOD about crypto
Do I have to report my Bitvavo account to the CAP? ▼
Strictly speaking, no. The Belgian Minister of Finance confirmed in 2022 that crypto platforms that are not a bank or credit institution, including Bitvavo, do not fall under the notification obligation. For other foreign exchanges such as Kraken, Binance, Coinbase and Bitstamp, notification is advisable given the increasing attention from the tax authority. The CAP notification is made once per account through the form from the National Bank; in Box XIII of your tax return you tick the existence of the foreign account each year. Read our full CAP notification guide for crypto.
Does the FOD Financiën now receive my crypto history automatically (DAC8)? ▼
From 1 January 2026, yes. DAC8 requires all crypto-asset service providers (CASPs) in the EU to report transaction and balance data to the tax authority every year. The first crypto reports on tax year 2026 are expected around September 2027. Self-custody wallets (MetaMask, Ledger, Rabby) do not fall under DAC8 and also not under the CAP notification obligation, since there is no intermediary that can report on your behalf.
What if I forgot to declare my crypto? ▼
Voluntary regularisation through a tax adviser or via DLU-quater (the federal regularisation declaration) is usually the least risky route. Rates are around 33% tax + 30% penalty = effectively 63% on undeclared gains. Doing nothing is risky: from September 2027 the FOD automatically receives DAC8 data and mismatches can lead to additional assessments, penalties (up to 200%) or criminal prosecution. Read our guide on tax regularisation of crypto.
In which box of the tax return do I enter my crypto capital gain? ▼
For staking, lending and yield income: Box VII code 1444 / 2444 (30% withholding tax on movable income, not withheld at source). For speculative crypto gains: Box XV code 1440 / 2440 (33% miscellaneous income; deductible costs via code 1441). For professional trading: Box IV - professional income (progressive up to 50% + social security contributions). For the new 10% capital gains tax on prudent investors from 2026, the exact codes and the final box number have not yet been published by the FOD Financiën. We will update this page as soon as they are available. Follow our Tax-on-Web crypto guide for step-by-step instructions.
Does the FOD Financiën have a dedicated crypto service? ▼
Yes: the Office for Advance Tax Rulings (Dienst Voorafgaande Beslissingen, DVB), also known as the Rulingdienst, is the point of contact for crypto investors who want tax certainty about their category. The DVB reformed its crypto questionnaire in April 2026 with stricter criteria around financial wealth. Read our step-by-step plan to request a DVB ruling and the analysis of the new questionnaire (April 2026).
How do I value my crypto assets for the FOD Financiën? ▼
Crypto assets are valued in EUR at the moment of each taxable transaction (sale, swap, receipt of staking rewards). For pre-2026 holdings you use a step-up cost basis: the market value on 31 December 2025 becomes your new cost basis for the 10% capital gains tax. The FOD expects a FIFO calculation in euro, not in USD or a stablecoin equivalent. Our FIFO engine and complete tax guide 2026 explain this with examples.
Need help with your FOD tax return?
Cryptotax produces a Belgian FIFO report in euro with the correct box codes for Tax-on-Web, including the 10% capital gains tax, the €10,000 exemption, step-up cost basis and a CAP overview. No credit card needed to get started.
Disclaimer
This page gives a general overview of the FOD's approach to crypto in Belgium and is not tax advice. For your specific situation we recommend consulting a Belgian tax adviser or crypto-friendly accountant, or requesting a DVB ruling. Tax regulations can change in the meantime, so always check the most recent publication at financien.belgium.be.