- The "good family man" (prudent person) test determines whether you fall under the 10% capital gains tax or the 33% miscellaneous income regime
- The test did not disappear with the 2026 capital gains tax - the concept remained, but its implications changed
- The DVB updated its criteria in April 2026: a stricter 25% threshold on financial assets, new questions on staking and DeFi
- At the 10% rate you save substantially compared to 33% - the difference can run into tens of thousands of euros
- A DVB ruling gives binding certainty for 5 years
Last updated: May 2026 · Reading time: 6 minutes
According to FOD Financiën (the Belgian tax authority), you are presumed to be a "good family man" (bonus pater familias, prudent person) until proven otherwise. But what does "proven otherwise" mean exactly, especially now that the 2026 capital gains tax has fundamentally changed the framework? In this article we explain how to know whether you fall under normal management of private assets (10%) or under speculation (33%), and how to obtain certainty through a DVB ruling.
🔍 Why it still matters in 2026
Until 2025, the "good family man" was almost exempt from tax on capital gains. That has changed. Since 1 January 2026 every capital gain is taxed, but the good family man test determines the applicable rate.
The Belgian tax authority now distinguishes three categories:
- Good family man (10%) - normal management of private assets, passive, long-term
- Speculator (33%) - active trading, short holding periods, high transaction volume
- Professional (>25%) - trading crypto as a primary activity, with social security contributions
The difference is dramatic. EUR 40.000 gain as a good family man? After the EUR 10.000 exemption: (€40.000 − €10.000) × 10% = EUR 3.000. The same gain as a speculator? EUR 40.000 × 33% = EUR 13.200. The difference: EUR 10.200.
The law was approved on 3 April 2026 by the Chamber of Representatives and applies retroactively from 1 January 2026.
⚙️ How does the DVB assess "good family man"?
The Dienst Voorafgaande Beslissingen (DVB) - also known as the Ruling Service - sets the official criteria. These were updated in April 2026. The main elements:
The 25% threshold (financial assets)
This is crucial: your crypto may not exceed 25% of your financial assets. What counts as financial assets? Crypto + savings + equities + bonds + pension savings (branch 21/23).
Note: your car, art collection, jewellery, and other physical goods no longer count. This was an important change in April 2026 - the DVB became stricter.
Example: Anna has EUR 80.000 in crypto, EUR 200.000 in savings, EUR 50.000 in equities, EUR 40.000 car. Financial assets = EUR 80.000 + EUR 200.000 + EUR 50.000 = EUR 330.000. Crypto share: EUR 80.000 / EUR 330.000 = 24,2%. Below the threshold.
Six other criteria
The 25% threshold is, however, not the only test. The DVB looks at the complete profile:
| Criterion | Good family man (YES) | Speculator (NO) |
|---|---|---|
| Transaction frequency | Low: approx. 10-20 trades/year | High: daily or weekly |
| Holding period | At least 1 year on average | Days to weeks |
| Leverage use | No: own funds only | Yes: margin, futures, borrowed money |
| Automation | No: no trading bots | Yes: bots, algorithms, arbitrage |
| DeFi activity | Passive (staking on one protocol) | Active (daily rebalancing, yield farming) |
| Diversification | Limited number of assets | Many different tokens |
No single criterion is decisive on its own. It is the overall picture that matters: "your behaviour assessed against the reasonable person standard".
🧪 Self-assessment: are you a good family man?
Answer the questions below honestly. The more "yes" answers, the stronger your position as a good family man:
- ✓ Is your crypto less than 25% of your financial assets (savings account + investments + pension savings)?
- ✓ Have you held your crypto for at least 1 year on average?
- ✓ Do you make fewer than 20 taxable transactions per year?
- ✓ Do you use no margin, futures, loans, or leverage?
- ✓ Do you use no trading bots or automated trading strategies?
- ✓ Did you NOT buy your crypto with borrowed money?
- ✓ Do you not participate in yield farming or frequent rebalancing of DeFi positions?
- ✓ Do you limit yourself to passive staking on at most 2-3 protocols?
- ✓ Is your crypto portfolio reasonably diversified (not everything in a single altcoin)?
- ✓ Are you not actively day-trading or trading on technical signals?
Important: "Yes" to all these questions does not automatically mean the tax authority will recognise you as a good family man. Every situation is unique. That is why a DVB ruling provides legal certainty.
📚 Examples from DVB rulings
The Dienst Voorafgaande Beslissingen publishes anonymised rulings. Some illustrative examples:
✅ Recognised as good family man
Case A: Eng. K., employed at an IT company, bought BTC and ETH as a long-term investment in 2021. On 31 December 2025 a EUR 75.000 share of financial assets of EUR 350.000 (21%). Never used margin or leverage at any point. Sold only 1 time in 4 years. DVB: recognised as a good family man. Capital gain over 4 years: EUR 45.000, of which the step-up amounts to EUR 8.000 on top of the EUR 10.000 exemption = no tax.
Case B: Investor L., an accountant, participated cautiously in DeFi (passive staking on Ethereum 2.0, providing liquidity on Uniswap a few times per year). Portfolio EUR 120.000 out of financial assets of EUR 600.000 (20%). No day-trading. DVB: recognised despite DeFi participation because it was passive and infrequent.
❌ Recognised as speculator
Case C: Trader M., evening trader, 150+ transactions in 2025. Portfolio EUR 240.000 (40% of financial assets EUR 600.000). Frequent use of margin and futures. Use of a trading bot. DVB: recognised as a speculator despite crypto being below 50% - transaction frequency and leverage use were decisive.
Case D: Investor P., yield farmer, rotated weekly between protocols. Portfolio EUR 180.000 (30% of EUR 600.000). DVB: recognised as a speculator because the constant rebalancing of DeFi positions did not qualify as passive management.
💸 What is "good family man" status worth?
Let's take a concrete example:
Scenario: Investor Jan realised capital gains of EUR 50.000 in 2026 (after applying the step-up rule).
| Category | Calculation | Total tax |
|---|---|---|
| Good family man (10%) | (EUR 50.000 − EUR 10.000 exemption) × 10% | EUR 4.000 |
| Speculator (33%) | EUR 50.000 × 33% + municipal tax approx. 7% | EUR 17.500 |
| Difference | - | EUR 13.500 |
The same capital gain, but a difference of EUR 13.500. This gap grows exponentially with larger portfolios.
✅ Unsure? Request a DVB ruling
A DVB ruling provides binding legal certainty. Steps:
- Complete the questionnaire - The DVB has a standardised questionnaire with 17 questions about your investment profile, transaction behaviour, DeFi participation, and asset ratio.
- Written application - Describe your investment, set out your situation, and attach documentation (transaction history, portfolio values, evidence of holding period).
- Wait - On average 2-3 months. The DVB may invite you for a hearing.
- Binding answer - Once issued, the ruling is valid for 5 years and is binding on the tax authority itself.
Read more details on our page DVB ruling crypto - step-by-step guide.
🧾 Summary: the criteria in one overview
| Aspect | Good family man (10%) | Speculator (33%) |
|---|---|---|
| Crypto share of financial assets | < 25% | > 25% (or close to it) |
| Transactions per year | < 20 | > 50 or daily |
| Holding period | > 1 year on average | < 3 months on average |
| Leverage use | None | Yes (margin, futures) |
| Trading bots | None | Yes |
| DeFi activity | Passive staking | Frequent rebalancing, yield farming |
| Borrowed money | No | Yes |
| Rate | 10% (− EUR 10k exemption) | 33% + municipal tax |
| Losses deductible | Yes (same year) | Yes (carry-forward 5 years) |
⚠️ A word of caution
The boundary between "good family man" and "speculator" is not always clear-cut. Someone who makes 40 transactions per year can still qualify as a good family man if the remaining criteria are met. Conversely, someone with only 15 transactions can be classified as a speculator if they use margin and hold positions for 2 days.
Also: the DVB sees everything. Since DAC8 (2026), exchanges automatically report your transaction data to the tax authority. Honesty in your application is not only ethical, it is also the smartest practical move.
✅ Next step: obtain certainty
Are you unsure whether you fall under normal management of private assets or speculation? Request a DVB ruling. It is free and provides binding certainty for 5 years.
Read also our guides:
- Miscellaneous income and crypto (33% speculative regime)
- Professional crypto taxation (progressive rate up to 50%)
- Capital gains tax 2026 - everything you need to know
- The EUR 10.000 exemption explained
Disclaimer: This article is purely informational and does not constitute individual tax advice. Whether you are classified as a good family man or a speculator depends on your individual situation. The DVB and tax inspectors assess each case separately. For legal certainty, consult a recognised Belgian tax adviser or request a DVB ruling.
