Resources

Insights on business valuation and taxation.

The role of accountants and auditors in the capital gains tax

The new capital gains tax creates a central role for auditors and certified accountants. The independence requirement, IBR-IRE guidelines, and how VARE accelerates the process.

8 minRead more

10 March 2026

Valuation methods for business valuation: an overview

Which valuation method suits your company? A practical guide to the most commonly used Belgian and international methods.

11 minRead more

26 February 2026

Standard formula vs. professional valuation: which method to choose?

The standard formula (EBITDA × 4 + equity) versus a professional business valuation. When does each approach make sense? An analysis with concrete figures.

9 minRead more

5 February 2026

Substantial shareholding: progressive rates when selling your company

Holders of 20% or more of shares fall under the substantial shareholding regime. The progressive rates, EUR 1 million exemption, and impact on business transfers.

8 minRead more

22 January 2026

The reference value on December 31, 2025: why a professional valuation pays off

The reference value determines how much capital gains tax you'll pay in the future. Standard formula or professional valuation? The choice has major tax implications.

10 minRead more

8 January 2026

Belgian Capital Gains Tax 2026: everything you need to know

Belgium introduces a tax on financial capital gains from January 1, 2026. What changes for shareholders, SME owners and investors? A complete overview.

12 minRead more

16 December 2025

Draft capital gains tax law approved: the legislation takes shape

The Council of Ministers approves the draft law in July 2025. The IBR-IRE and ITAA prepare for a wave of valuation requests.

9 minRead more

14 July 2025

Easter Accord 2025: the first draft of the capital gains tax

In April 2025, the Arizona government reaches an Easter Accord with the first concrete outlines of the capital gains tax. The three regimes become clearer, but many questions remain.

8 minRead more

7 May 2025

Arizona Coalition Agreement: Belgium announces capital gains tax

On January 31, 2025, the five Arizona parties reached a coalition agreement. For the first time in Belgian history, a general tax on financial capital gains is planned.

7 minRead more

5 February 2025