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taxation.be

Sunday
Jun 16th
Home arrow Individuals arrow Income Tax

Double tax treaties

Belgium has a network of treaties for the prevention of double taxation with 88 countries. The text of the treaties can be found here in Dutch or in French. If there is an English or German text, these can be found on the page in English or German.

Each of the countries has a network of double tax treaties of its own, where these treaties are available, click on AlbaniaAlgeriaArgentinaArmeniaAustraliaAustriaAzerbaijanBangladesh, Belarus, Bosnia and HerzegovinaBrazilBulgariaCanadaChinaCroatiaCyprusCzech RepublicDenmark, Ecuador, Egypt,EstoniaFinlandFrance, Gabon, GeorgiaGermany, Ghana, GreeceHong Kong, Hungary, IcelandIndia,IndonesiaIrelandIsraelItaly, Ivory Coast, JapanLuxembourgMacedoniaMalaysiaMaltaMauritiusMexicoMoldovaMongoliaMorocco, the Netherlands, Nigeria, New ZealandNorwayPakistan, the Philippines,PolandPortugal, Romania, Russia, Rwanda, San MarinoSenegal, Serbia and Montenegro, SingaporeSlovakia,SloveniaSouth AfricaSpainSri LankaSwedenSwitzerlandTaiwan, Tajikistan, ThailandTunisia, Turkey, Turkmenistan, Ukraine, the United Arab Emirates, the United Kingdom, the United States, Uzbekistan,VenezuelaVietnam

Belgium has signed new treaties or protocols with Azerbaijan, Australia, Austria, Bahrain, Brazil, China, Congo, Czech Republic, Denmark, Finland, France, Germany, Greece, Iceland, Isle of Man, Italy, Japan, Luxembourg, Macau, Macedonia, Malaysia, Malta, Moldova, New Zealand, Netherlands, Norway, Oman, Qatar, Rwanda, San Marino, Seychelles, Singapore, Spain, Tadzhikistan, Uganda and the United Kingdom. 

Negotiations are under way with a number of other countries. The calendar of negotiations can be found here.

Belgium generally uses the exemption-with-progression method for avoiding double taxation in its treaties.  

For passive income (investment income), a fixed 15/85 credit is granted. However, most treaties provide that this credit is only granted subject to the Belgian internal rules. A fixed credit is therefore no longer generally granted for interest, dividends and royalties received if these income streams are not professionally invested.


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