🇧🇪 Belgium vs 🇳🇱 Netherlands
Burden and rates
| Belgium | Netherlands | |
|---|---|---|
| Tax-to-GDP (latest) | 42.4% (2022) | 38.0% (2022) |
| Tax-to-GDP in 2000 | 43.8% | 36.9% |
| Headline PIT rate | 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate) | 49.50 |
| Headline CIT rate | 25 | 25.8 |
| Standard VAT rate | 21 | 21 |
| Individual CGT | Capital gains on financial assets (financial instruments, some insurance contracts, crypto assets, and liquidities) accrued as of 1 January 2026 will be taxed at 10% where they exceed EUR 10,000 (draft law). Separate rates and rules will apply for internal capital gains, substantial shareholdings, and capital gains realised out of the scope of the normal management of private estate. | NA |
| Inheritance tax | Inheritance tax rate varies depending on the region, the value of the assets inherited, and the relationship between the deceased and the beneficiary. | 40 |
Headline rates as stated by PwC Worldwide Tax Summaries; tax-to-GDP from OECD Revenue Statistics (Global).
Enforcement powers
| Belgium | Netherlands | |
|---|---|---|
| Social media & open-web monitoring | Not yet assessed | Not yet assessed |
| AI & machine-learning risk scoring | No — power absent Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation). | Yes — documented practice The Belastingdienst publishes its risk-selection algorithms in the national algorithm register, including one that selects vehicle number plates for automatic number-plate recognition (ANPR) actions used to intercept debtors. |
| Automated bulk data matching | Yes — documented practice Self-reported to ISORA (International Survey on Revenue Administration), FY2022. | Yes — documented practice Self-reported to ISORA (International Survey on Revenue Administration), FY2022. |
| Digital platform reporting | Yes — statutory power As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute. | Yes — statutory power As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute. |
| Crypto-asset reporting | Yes — statutory power As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute. | Partial / committed The Netherlands is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026). |
| Exit tax on individuals | Not yet assessed | Not yet assessed |
| Citizenship-based taxation | No — power absent Belgium taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries). | No — power absent Netherlands taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries). |
| Controlled foreign company (CFC) rules | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). |
| Interest limitation rules | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). |
| Country-by-country reporting | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0). | Not yet assessed |
| Public naming of non-compliant taxpayers | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. |
Statuses: Law = Yes — statutory power · Practice = Yes — documented practice · Partial = Partial / committed · No = No — power absent · No evidence = No evidence found · — = Not yet assessed. Full evidence quotes and sources are on each country page.