{"id":10350,"date":"2026-05-22T10:55:25","date_gmt":"2026-05-22T09:55:25","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=10350"},"modified":"2026-05-22T10:55:25","modified_gmt":"2026-05-22T09:55:25","slug":"capital-gains-tax-a-correct-valuation-on-31-december-2025-is-crucial","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/en\/capital-gains-tax-a-correct-valuation-on-31-december-2025-is-crucial\/","title":{"rendered":"Capital gains tax: a correct valuation on 31 December 2025 is crucial"},"content":{"rendered":"<h2>How is the valuation carried out?<\/h2>\n<p>For the valuation of the shares on 31 December 2025, the highest value resulting from one of the methods below is taken into account:<\/p>\n<ul>\n<li>The value used for a transfer for consideration between <strong>independent parties,<\/strong> or in connection with a capital increase or incorporation of a company between 1 January and 31 December 2025.<\/li>\n<li>The value resulting from a <strong>valuation formula included in a contract<\/strong> or in a contractual <strong>call option to sell<\/strong> that was in force on 1 January 2026.<\/li>\n<li>An amount equal to the e<strong>quity increased by four times EBITDA<\/strong> of the last financial year closed before 1 January 2026. This is referred to as the \u201clump-sum valuation\u201d.<\/li>\n<\/ul>\n<h2>When is the lump-sum valuation less appropriate?<\/h2>\n<p>This lump-sum valuation is a purely tax-driven formula, with little business-economic basis. In many cases, the lump-sum valuation will lead to a value that is too low.<\/p>\n<p>This may, for example, be the case for:<\/p>\n<ul>\n<li>A holding or asset company where the book equity is lower than the actual value;<\/li>\n<li>Sectors in which higher EBITDA multiples are customary.<\/li>\n<\/ul>\n<h2>Valuation by a statutory auditor<\/h2>\n<p>The law therefore also provides for the possibility of having the reference value determined by an independent statutory auditor, provided that this person does not act as the company\u2019s auditor.<\/p>\n<p>That valuation must be carried out no later than 31 December 2027. Although there is still sufficient time, we recommend not postponing this exercise until just before the deadline.<\/p>\n<h2>How can PKF BOFIDI Audit support you?<\/h2>\n<p>PKF BOFIDI Audit assists you in determining an appropriate valuation method for your company, taking into account:<\/p>\n<ul>\n<li>the activities;<\/li>\n<li>the size and maturity of the business;<\/li>\n<li>the specific context and objectives.<\/li>\n<\/ul>\n<p>Whether it concerns an asset company, a family holding company or a manufacturing business, our experts have the necessary experience to prepare an independent valuation report.<\/p>\n<p>The tax authorities always retain the right to review a valuation report in exceptional cases, for example where there are indications that the valuation may not reflect market conditions.<\/p>\n<p>Do you have questions about the impact of the new capital gains tax or about the valuation of your company? Feel free to contact our experts: <a href=\"mailto:frank.bloemen@pkfbofidi.com\">frank.bloemen@pkfbofidi.com<\/a> and <a href=\"mailto:lucas.gerardis@pkfbofidi.com\">lucas.gerardis@pkfbofidi.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As from 1 January 2026, the capital gain on the sale of shares will become taxable (new Article 102 ITC 1992).<br \/>\nHistoric capital gains accrued up to and including 31 December 2025 will, however, remain exempt. That is why a correct valuation on 31 December 2025 is crucial. This so-called \u201csnapshot moment\u201d determines the starting point for a later tax calculation.<\/p>\n","protected":false},"author":2,"featured_media":10348,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[110,158,162],"class_list":["post-10350","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-audit-en","tag-pkf-bofidi-en","tag-pkf-bofidi-audit-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Capital gains tax: a correct valuation on 31 December 2025 is crucial | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/en\/capital-gains-tax-a-correct-valuation-on-31-december-2025-is-crucial\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Capital gains tax: a correct valuation on 31 December 2025 is crucial\" \/>\n<meta property=\"og:description\" content=\"As from 1 January 2026, the capital gain on the sale of shares will become taxable (new Article 102 ITC 1992). 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