Most of my assets (€400k+) are in a brokerage account. I buy and sell stocks a few times per month, but I’m not day trading, I don’t use margins or options and I don’t withdraw the money from the account. Some positions are held for over a year, while others are only kept for a few months. I’m wondering whether the SPF could classify this as professional income and tax my gains accordingly, rather than treating them as normal private asset management. I know Belgium has a gray area around “bon père de famille” investing, so I’d appreciate hearing from anyone with experience or insight on how this situation might be viewed. I’m aware of the other taxes such as TOB and the 10% on gains, those are not an issue. Thanks in advance!

Hey folks, While I am looking for a new accountant, I am trying to understand how to report T4A sum when using accrual basis on T2125 form. I am teaching the course and initially, they planned to go with “I issue invoice and they pay that invoice”. They just got back to me saying that they would rather go with T4A option. I am trying to understand how to report that the next year (2027) because I would be reporting more than what T4A will show (there is 3 month delay after course ends and I get paid). And in 2 years (tax year 2028), I potentially might not report anything while I would still get T4A with a large amount of money. I don’t think I can go with cash option. Just wondering how folks tackle this.