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Belgium
Explore Belgium's Crypto-Asset Reporting Framework details, which outline important reporting requirements, due diligence deadlines, and penalties for non-compliance, effective from January 2026.
Take the Next Step on CARF Compliance
Based on OECD guidance and country-level implementation. Last updated April 2026.
BelgiumEurope ⋅ OECD Member ⋅ Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
30 June 2027
REGISTRATION DEADLINE
Before the End of the First Reportable Period
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2027
Record Retention Period
10 years
local information collection and reporting requirements
Subject to reasonableness standard (cross check with AML/KYC) and TIN format verification.
Penalty Framework
Registration fines:
- EUR 25 000 for failure to register
- Up to EUR 50 000 if activities continue after registration revoked
- Increased by 50% for subsequent infractions.
Reporting violations:
- Up to EUR 12 500
- If committed with fraudulent intent up to EUR 25 000.
Late or non-reporting:
- Up to EUR 25 000
- If committed with fraudulent intent up to EUR 50 000.
Effortless CARF Compliance
Questions around jurisdiction-specific CARF compliance?
Service providers who are likely in scope of the CARF reporting requirements are invited to get in touch with Taxbit for further information.
Our team of compliance experts can help walk through your jurisdiction-specific reporting requirements and best practices for operational readiness.
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Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.