Last updated: April 2026 · Reading time: 5 minutes Have you not declared crypto gains in the past? Tax regularisation may be your best option to set things right. The De Wever I coalition agreement confirmed in February 2025 a new (fifth) round of tax regularisation, which has been in force since August 2025 as a permanent channel (EBA-Quinquies). In this article we explain what this means, what it costs, and why ...
Last updated: April 2026 · Reading time: 5 minutes
Have you not declared crypto gains in the past? Tax regularisation (fiscale regularisatie) may be your best option to set things right. The De Wever I coalition agreement confirmed in February 2025 a new (fifth) round of tax regularisation, which has been in force since August 2025 as a permanent channel (EBA-Quinquies). In this article we explain what this means, what it costs, and why you should not wait.
What is tax regularisation?
Tax regularisation is a procedure through which taxpayers can belatedly declare undeclared income to the authorities. In exchange for full transparency you pay the tax owed plus a penalty (boete). At the end you receive a regularisation certificate (regularisatie-attest) that protects you against subsequent prosecution for the regularised amounts.
Belgium has already had four regularisation rounds since 2004. The previous round ended on 31 December 2023. The fifth round, known as EBA-Quinquies, was announced in the coalition agreement of February 2025 and has been in force since August 2025. Unlike previous rounds it is a permanent channel with no end date. Read our blog on the permanent regularisation via EBA-Quinquies for the details.
What does regularisation of crypto gains cost?
Under EBA-Quinquies, for non-time-barred, undeclared speculative income (such as crypto gains from speculative capital gains):
- Tax owed: 33% (rate for miscellaneous income)
- Penalty: 30 percentage points extra
- Total cost: 63% of the undeclared profit
For fiscally time-barred capital whose legal origin you can no longer prove, a flat rate of 45% applies to the amount to be regularised.
That is painful, but the alternative - waiting until the tax authority finds you - is worse. On audit you risk tax surcharges of up to 200% and possible criminal prosecution. Proactive regularisation is therefore always the better choice.
Why act now?
Time is pressing for several reasons:
- DAC8 crypto data files arrive at the Belgian tax authority in September 2027 (for income year 2026). Exchanges report your transactions from 1 January 2026 onwards
- The tax authority can look back 3 years (standard assessment period) and 7 years in case of suspected fraud
- Proactive regularisation is always treated more favourably than being caught during an audit
- The regularisation channel is already open: whoever prepares their file can submit immediately
Who needs this?
Tax regularisation is relevant for Belgian taxpayers who:
- Have not declared crypto gains in earlier assessment years
- Treated speculative gains as "normal management of private assets" (tax-free) when they were in fact speculative
- Did not report foreign crypto accounts to the CAP (see our CAP checklist)
- Have not declared staking, mining or airdrop income
How does the procedure work?
The procedure is as follows:
- Submit an application to the Contactpunt Regularisaties (Contact Point for Regularisations)
- Provide proof of origin of the funds (transaction history, wallet overviews)
- Calculation of the tax owed and the penalty
- Payment of the total amount
- Receipt of the regularisation certificate
For crypto files step 2 is often the most time-consuming: you must reconstruct your full transaction history and calculate the taxable gains per assessment year.
Risks of not regularising
Whoever does not regularise and is later audited by the tax authority risks:
- Tax surcharges: 10% to 200% for a first infringement, increasing for repeated non-declaration
- Late-payment interest (nalatigheidsinteresten): 4% per year on the tax owed
- Criminal prosecution in cases of proven tax fraud
- CAP fines: EUR 50 to EUR 1.250 per unreported foreign account, per year
With the arrival of DAC8 it will become considerably easier for the tax authority to detect undeclared crypto income.
Frequently asked questions
Is the 5th round of tax regularisation already in force?
Yes. The fifth round (EBA-Quinquies) has been in force since August 2025 as a permanent regularisation channel. Read our EBA-Quinquies guide for the rates and procedure.
Can I submit a regularisation application now?
Yes, the channel is open. Prepare your file thoroughly: collect transaction history, calculate gains, and consult a tax adviser.
What if my gains fell under "normal management"?
The distinction between normal management and speculation was a grey area until 2026. If you are unsure whether your gains were taxable, have a tax adviser assess your file. The new capital gains tax makes this distinction irrelevant from 2026 onwards for future gains.
Do I also need to regularise my CAP filing?
Unreported foreign accounts (Binance, Kraken, Coinbase, ...) are a separate offence. Regularisation generally covers the tax debt, but you must still bring your CAP filing in order. See our CAP checklist.
What does a tax adviser cost for a regularisation file?
Budget EUR 2.000 to EUR 10.000 depending on the complexity of your file. A specialist tax lawyer is more expensive but also offers legal protection.
What to do now - checklist
- Export your complete transaction history from all exchanges and wallets
- Map your foreign accounts and check your CAP filing
- Calculate your taxable gains per assessment year - Cryptotax can do this automatically
- Consult a specialist tax adviser or tax lawyer
- Prepare your file so you can submit quickly; the channel is already open
- Do not wait until the DAC8 data files arrive in September 2027
How Cryptotax helps
Cryptotax calculates your historical crypto gains per assessment year. Import your wallets and exchanges and the platform reconstructs your full transaction history, including swaps, staking rewards, airdrops and DeFi positions. That calculation forms the basis for your regularisation file.
Start a free scan to map your historical gains.
Want to read more? See our guides on crypto tax 2026, capital gains tax on crypto and the DAC8 directive.
Sources:
For the specific procedure and rates of the current regularisation round for crypto investors, with numerical examples and the DAC8 timing of September 2027, read our blog on the permanent regularisation via EBA-Quinquies.
Disclaimer: This article is purely informational and does not constitute individual tax advice. The 5th round of tax regularisation (EBA-Quinquies) has been in force since August 2025. Consult a recognised Belgian tax adviser or tax lawyer for your specific situation.
