Global

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  • Service: Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/31/2012

Belgium - New rules on taxation of non-resident income 

December 31:   A new law modifies several elements of the Belgian tax regime as relating to the taxation of non-residents, and introduces two new categories of taxable income for non-resident income tax purposes.
  • The first category includes income for which a tax treaty allocates to Belgium the right to tax such income but which, until now, was not subject to tax when paid or attributed to non-residents.
  • The second category to be subject to non-resident income tax concerns situations when no tax treaty is applicable.

Under the new rules, there are also new wage withholding tax requirements for employers.


The new law (dated 13 December 2012) was published in the official gazette on 20 December 2012, and certain provisions are effective 1 January 2013.


Read a December 2012 report prepared by the KPMG member firm in Belgium:
Non-resident income tax: taxable income extended by new law




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