May 14, 2018

Tax treaties – interpretation of the exemption clause by the Belgian tax authorities rejected by Belgian supreme court

Belgian residents are taxed on their worldwide income. In case they earn a salary abroad, tax treaties can be applied by the tax payers in order […]
July 31, 2017

International double taxation of dividend income – at last some relief for France

The topic of international double taxation of dividend income has already been covered several times in this blog. The last years have seen a steady flow of […]
March 13, 2017

Cross-border pensions – changes in Belgian tax legislation

At the end of 2016, new legislation was introduced in Belgium in order to reduce the scope of Belgian taxation on pensions, paid out to tax […]
March 6, 2017

Non resident tax payers – 75% rule to be revisited?

Foreign executives, specialists and researchers, who temporarily come to Belgium, to work within an international group of companies, can under certain conditions benefit from a special […]
November 18, 2016

International double taxation of dividend income – frustrated but hopeless discussions…..

  During recent years, the Belgian government has been increasing the tax rate on interest and dividend income. For dividends, the general rate has long been […]
October 24, 2016

United States: compliance matters

US nationals (and green card holders) must each year file a US income tax return and comply with the obligation to disclose bank accounts, held outside […]