The capital gain on any asset of a patrimony: shares or stocks, furniture, building, work of art is simply the fact of realizing a gain at the time of the resale of these assets acquired previously. The possible taxation of capital gains only concerns this gain being the difference between the purchase price and the sale price.
In this article the question arises as to how these capital gains are taxed in Belgium:
- Resident individuals
- Resident companies
- Legal entities subject to the Tax on Legal Persons
- Non-resident legal entities (IPP and ISOC).
Are you aware of all the tax consequences of :
- The creation of your NFTs within your private / professional assets?
- The creation and sale of NFTs via a company or foundation (private or public)?
- Personal Income Tax (PIT) consequences of a succession of NFT resales?
