Frequently asked questions

From 1 January 2026, gains on the sale of substantial shareholdings in private, non-listed companies are taxed at 10%. A €1 million lifetime exemption applies — gains up to this cumulative amount are not taxed. The reference value for the tax base is determined by law; without a documented valuation with a fixed reference date, the statutory formula (equity + 4× EBITDA) applies.

The formula was designed for simplicity. It does not capture business value drivers such as recurring revenue, proprietary technology, customer contracts, or brand strength. Buyers often pay more. A documented valuation that includes these drivers can support a higher reference value and reduce your tax base.

To have a date-certain valuation snapshot in place before a tax or legal event, you should act in advance. For the 2026 capital gains tax, documentation before the taxable event is relevant. Many advisors recommend having documentation in place by 31 December 2027 where applicable.

The Company Value Check gives an indicative range only. A full documented valuation (waarderingsverslag) for legal or tax use requires a structured process, data collection, and professional sign-off. We provide an evidence layer and documentation; we do not provide legal or tax advice.

The indicative Company Value Check on this site is free. For a full documented valuation snapshot, pricing depends on company size and complexity. Contact us via the form or book a free consultation for a quote.

A documented valuation report for legal or tax use is typically signed by an independent qualified professional (e.g. ITAA/IBR accountant). evalua prepares the IC evidence dossier; the final sign-off is coordinated with your advisor.

Belgian independence rules (onafhankelijkheid) often prevent your regular accountant from preparing the valuation for their own client. evalua acts as preparateur; your accountant reviews and coordinates with an independent colleague for sign-off.

For an indicative check: revenue, sector, profitability, and value driver indicators. For a full documented snapshot: financials, operational description, and evidence for the value drivers we document.

They are factors beyond the balance sheet that affect company value: financial base, operational assets, market position, revenue engine, and strategic assets. They are often recognised in valuation practice and in standards such as IAS 38.

You use it as a date-certain reference with your tax and legal advisors. We do not provide legal or tax advice; your advisors determine how to use the documentation.

Yes. We process your data in line with our Privacy Policy. We do not share your inputs or results with third parties except as needed to deliver the service or as required by law.

A documented valuation with a clear methodology and date-certain reference strengthens your position. Your tax advisor can use it as evidence. We do not provide legal or tax advice; your advisor guides you on disputes.