Belgium

Not modeled as a net wealth tax: Belgium levies an annual 0.15% solidarity tax on securities accounts whose average value reaches or exceeds €1,000,000 (in force since February 2021; a predecessor 2018–2019 version was annulled by the Constitutional Court) — a narrow levy on one asset class (brokerage securities accounts) held via a specific account type, not a general tax on total individual net wealth. Real estate, cash and most other assets fall outside its base. Belgium has no general net wealth tax on individuals.