Dauginet & Co

11 Taxation of non-residents

Certain income of Belgian origin, obtained by individuals who are not tax residents of the Kingdom of Belgium, falls within the scope of non-resident taxation. It concerns, amongst others, income from Belgian real estate; profits raised through Belgian establishments of foreign companies; income from movable property, salaries, pensions, interests and allowances of Belgian origin.

In Belgium, taxation of non-residents does not exclude full or partial taxation in the country where the non-resident has his or her residence. However, if there is a tax treaty in place for the avoidance of double taxation between Belgium and the country of residence, the income originating in Belgium will be taxed solely in Belgium if this is provided for in the treaty. Generally, in such a case, either Belgian withholding tax will be deducted in the country of residence, or the Belgian income will be fully exempt from tax in the country of residence.