The official website of the FPS Finance provides the tax regime applicable to capital gains on shares and company units applicable mutatis mutandis to capital gains on digital art assets.
CAPITAL GAINS TAX FOR NON-RESIDENTS
I realize the added value in the exercise of my professional activity
The capital gain realized on the sale of shares or units is taxable as profit or gain for non-residents (individuals), provided that the capital gain is included in your taxable profit or gain in Belgium.
Belgium is entitled to levy tax in this respect under the treaty with the non-resident’s country of residence in the case of shares or units forming part of the assets of the permanent establishment/fixed base established in Belgium.
You have to report these profits or earnings in a non-resident (individual) tax return.
The capital gain is taxable as a whole or at a separate rate of 16.5%, depending on the period in which you sell the shares or units. However, the capital gain is taxable as a whole to the extent that it corresponds to a previously recognized capital loss.
I realize the capital gain outside the exercise of my professional activity
In this situation, you should consult the bilateral agreement between Belgium and the country of residence of the non-resident. You can check which of the two states has the right to levy tax in this respect. The most common rule is that the country of residence of the beneficiary has the right to levy tax in this respect, but there are exceptions that make it important to consult the treaty.
