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.
10 March 2026 · 8 min
An independent expert: required by law
The law explicitly requires that professional valuations be performed by an independent expert: an auditor (IBR-IRE) or certified accountant (ITAA). This cannot be the company's own auditor or regular accountant.
This independence requirement creates a huge market for external valuations.
IBR-IRE: Communication 2026/01
The Institute of Auditors published specific guidelines for valuations in the context of the capital gains tax, emphasizing the central role of auditors.
ITAA: essential role for certified accountants
The ITAA published guidance on the essential role of certified accountants and launched a calculation tool in collaboration with Companyweb.
The capacity challenge
Belgium has over 300,000 active companies. With a December 31, 2027 deadline and a limited number of professionals, capacity becomes a real problem.
How VARE supports professionals
VARE automates the entire valuation process: from trial balance upload to professional report generation, using Belgian and international valuation methods.
The result is a professional report meeting IBR-IRE and ITAA standards, delivered in a fraction of the time of a manual valuation.