Capital gains tax
As of 1 January 2026, capital gains on financial fixed assets are taxed at 10%. This has an impact on companies, family shareholders and investors. This new “solidarity contribution” applies to financial assets such as shares, bonds, funds and cryptocurrencies.
We explain what this means for you, which exemptions apply and how you can take proactive action.
What is a capital gains tax?
Capital gains tax is a tax on the profit you realise when you sell an asset, such as shares or an investment, for a higher price than the price at which you originally acquired it.
For example: you hold a stake in a subsidiary whose value has increased. When you sell it, a capital gain may arise. In certain cases, this capital gain is subject to tax.
New capital gains tax from 1 January 2026
From 2026 onwards, you will pay 10% tax on the capital gain realised from the sale of certain financial fixed assets, such as shares or equity interests. The tax only applies to gains accrued after 1 January 2026.
The value of your financial assets as at 31 December 2025 serves as the official reference point for the new capital gains tax. This valuation determines which portion of your future gain will be taxable. The better this valuation is prepared, the more control you have over your tax burden.
Important to know:
The tax only applies to financial fixed assets, such as shares or equity interests.
The value as at 31 December 2025 serves as the official starting point for the calculation.
Exceptions and specific conditions may have a significant impact on your tax burden.
Two important exemptions are provided:
€10,000 for individuals
€1 million for substantial shareholdings (>20%)
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