Tax treaties

What are “Tax Treaties” and how do they benefit foreign investors?

Belgium has entered into various agreements with foreign jurisdictions designed to avoid and eliminate double taxation. For example, Belgium has entered into a double taxation agreement with Hong Kong, facilitating the use of Belgium as a gateway to business with Asia . This agreement allows a 0% dividend withholding tax rate (see 3.3.1). The Belgian-Macao tax treaty also provides for a 0% dividend withholding tax rate.

The primary purpose of double taxation treaties is to allocate the taxing rights on income arising from international transactions between the countries involved and to limit local taxation and grant tax relief to avoid/mitigate double taxation. Most of these treaties are based upon the OECD Model Double Taxation Convention on Income and on Capital.

Which countries have a tax treaty with Belgium?

You can find out on the Belgian government's website Fisconet: Dutch & French.