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Belgium
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Belgium
Europe ⋅ OECD Member ⋅ Draft legislation Published
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
No
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.
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
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.