Methodology: how we compute
Every rule we apply, where it comes from, and what is still unverified.
The parameters we apply
- Capital gains rate
- 10%
- Annual exemption
- €10,000.00
- Regime starts
- 2026
- Reference date for the acquisition value
- 31 Dec 2025
- "Actual purchase price" option available until
- 31 Dec 2030
- Exempt after (years held)
- 10
- Lot matching method
- FIFO
- Dividend withholding tax
- 30%
TOB rates by instrument type
- share0.35%
- bond0.12%
- etf_eea0.12%
- etf_be1.32%
- etf_non_eea1.32%
- fund1.32%
- derivative0.35%
- crypto0%
- other0.35%
What is still unverified
Some rules are not yet confirmed by an official text. We apply them as parameters and flag them, rather than pretending the uncertainty is not there.