Binance, Coinbase and Kraken Tax Reports for Belgium in 2026

Binance, Coinbase and Kraken provide account data, not a completed Belgian tax return. A Belgian resident must combine every exchange and wallet, repair missing acquisition history, distinguish transfers from disposals and apply the tax framework for the correct transaction year. That last point is unusually important in 2026: the return filed in 2026 covers 2025 income under the previous classification system, while disposals from 1 January 2026 enter Belgium’s new financial-asset capital-gains regime. This guide turns exchange exports into a traceable working paper without pretending that a platform can select the taxpayer’s legal category.

First separate the 2025 return from 2026 disposals

The phrase “Belgium crypto tax 2026” can describe two different datasets. The ordinary personal-income-tax return submitted in 2026 reports income from 2025. Crypto disposals made from 1 January 2026 are governed by the new law introducing tax on gains on financial assets and will generally belong to assessment year 2027.

The files may be imported together for continuity, but the taxable totals must not be mixed. The EUR 10,000 exemption and standard 10% rate for the new private-investor regime do not belong in a return for 2025 income. Conversely, a 2026 sale must not simply inherit the old assumption that normal private wealth gains are exempt. The complete Belgium crypto-tax guide explains the transition in detail.

What to export from Binance, Coinbase and Kraken

Download raw histories rather than relying on a dashboard total. Use the longest available period, including years before the reporting year when older units remain in the portfolio. Preserve the original file, export timestamp and filters.

Binance: the tax-report API is a connection for third-party software, not a Belgian tax determination. Keep the key read-only with no trading or withdrawal rights. Reconcile API counts to downloaded files because product histories, limits and deleted connections can leave gaps.

Coinbase: the Statements page allows filtering by asset, transaction type and period and supports CSV. US tax forms and US-oriented gain/loss reports do not determine Belgian classification. A deposit from another wallet may have acquisition history that Coinbase cannot see.

Kraken: the Documents Center offers Trades, Ledgers, Account Statement and Balance exports. Ledgers are essential for deposits, withdrawals, fees and other balance movements; futures need their own records. A balance snapshot is a useful cross-check but does not reconstruct every acquisition.

Reconcile transfers and balances before calculating gains

An exchange report is bounded by the platform. If ETH bought on Binance moves through a hardware wallet and is later sold on Kraken, Kraken sees the deposit and sale but not the Binance acquisition. Treating that deposit as zero cost exaggerates the gain. Treating the Binance withdrawal as a disposal duplicates it.

Match an own-wallet transfer using asset, gross and net quantity, timestamp, chain, address and transaction hash. Keep the network fee visible and preserve ownership evidence. A bridge, liquidity-pool deposit or wrapped-token conversion should not be labelled a simple own transfer merely because value moved between addresses.

1. Import all centralised exchanges, self-custody wallets and relevant protocols.
2. Normalise time zones without changing the source timestamp.
3. Link withdrawals and deposits belonging to the same owner.
4. Remove true API/CSV duplicates while retaining economically separate fills and fees.
5. Reconcile calculated balances to exchange statements and chain balances.
6. Place unmatched deposits, withdrawals and negative balances in a review schedule.

If an acquisition price remains absent, mark the disposal not calculable. Do not silently insert zero, the first later market price or an exchange dashboard estimate. The rest of the report can continue, but the affected quantity and provisional result must remain outside confirmed filing totals.

The exchange cannot choose the Belgian tax category

Income year 2025

For 2025, three broad outcomes must remain distinct. A gain within normal management of private wealth may be exempt. An occasional or speculative result outside normal management may be miscellaneous income, commonly subject to the special 33% rate before applicable municipal surcharge. A genuinely occupational trading activity belongs to professional income and the progressive business framework.

These are factual categories, not dropdown tax-planning choices. The Belgian Ruling Service examines matters such as the proportion of movable wealth invested, financing, holding period, frequency, automation, professional expertise, organisation and time spent. A high trade count is relevant but does not alone prove a business; a single highly leveraged speculative operation is not automatically normal private management.

Disposals from 2026

Belgium’s Law of 6 April 2026 brings crypto-assets into the financial-assets capital-gains framework. Official guidance states that the standard private-investor rate is generally 10%, with an annual EUR 10,000 exemption for assessment year 2027. This does not collapse abnormal/speculative transactions and professional activity into the same 10% result.

The report should therefore store the event history independently from classification. A platform label such as “convert,” “reward,” “funding” or “realised P&L” describes data; it does not decide whether the amount is a private capital gain, miscellaneous income, movable income or professional revenue.

Cost basis and the 31 December 2025 snapshot

For assets acquired before 2026, official guidance uses the value at 31 December 2025 as the central opening value for the new tax. If the proven original acquisition value is higher, it may protect against taxation of a pre-2026 gain; a resulting historical loss cannot be converted into a deductible post-2025 loss. This makes a complete year-end inventory essential.

For each token and account, retain:

• quantity owned at 31 December 2025 and proof of ownership;
• the valuation source, timestamp, trading pair and EUR conversion;
• historical acquisition documents where they may support a higher value;
• all post-2025 acquisitions, disposals and own-wallet transfers;
• an allocation rule for partial disposals that is consistent and reproducible.

The Belgian official page states that transaction costs and taxes are not deducted in the statutory 2026 gain calculation. They may still be needed in accounting, cash reconciliation or another income category, so retain them without automatically netting them against the private capital gain.

Software may use a documented lot-ordering convention to allocate units, but it should not advertise FIFO, LIFO or average cost as a freely elected Belgian tax method without authority. The report must show which units and values were used so that an adviser can validate the implementation against the enacted rules and future administrative guidance.

Staking, DeFi and derivatives need separate schedules

Rewards and interest-like receipts may create income independently of a later disposal. A token received at one value and sold later can therefore produce two questions: classification at receipt and the later asset gain or loss. Deleting the receipt because the token was later sold at a loss is incorrect. See the Belgium staking and DeFi guide.

For futures and perpetuals, opening events and position snapshots document exposure but do not by themselves represent realised profit. Closing P&L, settlement, funding and fees require a separate derivatives schedule. The official 2026 guidance lists derivatives among financial assets, but the taxpayer’s activity profile and contract facts still matter. Do not pool derivative P&L into spot-coin acquisition cost.

How the working paper reaches the Belgian return

For the return filed in 2026, only amounts from 2025 are relevant. The official Part 2 preparatory return includes separate fields for gains on movable property and securities from occasional/speculative operations, related costs, other occasional income and prior eligible losses. Professional trading belongs in the professional-income sections. Normal private wealth management does not receive an automatic taxable code merely because crypto was sold.

Do not hard-code a 2026 disposal into those 2025 fields. The official filing format for 2026 income belongs to assessment year 2027. The reporting engine should retain the new-law schedule and map it only when the applicable official return and instructions are available.

DAC8/CARF is a third-party information-reporting layer, not the gain calculation. Belgium’s implementation requires covered crypto-asset service providers to perform due diligence and report prescribed data. It does not reconstruct external-wallet cost, prove that two transfers have the same owner or select private versus professional treatment. The Belgium DAC8/CARF guide covers that audit trail.

Before filing, compare the final schedule with the exchange source counts, wallet balances, bank cash flows, year-end snapshot and return category. Keep unresolved amounts separate rather than presenting a plausible-looking but unverified total.

Final quality-control checklist

• All historical acquisitions needed for current disposals are present.
• Coinbase Wallet, former Coinbase Pro, Binance product wallets and Kraken futures are included where used.
• Own transfers are matched and supported by hashes.
• No missing acquisition is silently assigned zero cost.
• 2025 transactions and 2026 transactions are in separate tax schedules.
• The 2025 private, miscellaneous and professional classification is factually documented.
• The 31 December 2025 quantity and EUR value are preserved for each pre-2026 holding.
• Rewards, DeFi and derivatives remain separate from spot disposals.
• Any tax-return code is tied to the correct assessment year and confirmed classification.

Frequently asked questions

Official and platform sources

• FPS Finance: 2026 tax on gains on financial assets
• Law of 6 April 2026 introducing tax on gains on financial assets
• FPS Finance: 2026 return preparation, Part 2, for 2025 income
• Belgian Ruling Service: updated cryptocurrency request
• Coinbase Help: statements and transaction history
• Kraken Support: Trades, Ledgers and balance exports
• Binance Support: tax-report API and statements

Sources checked on 1 September 2026. This article is a data-preparation guide, not individual Belgian tax advice.

Disclaimer: This article is for general informational purposes only and does not constitute tax advice. For individual tax advice, consult a licensed tax professional.