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Double Taxation Treaties in Belgium

Double Taxation Treaties in Belgium

Updated on Friday 11th September 2015

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Belgium as many other countries has concluded double taxation treaties in order to avoid individuals to be taxed twice on their income and foreign entities to be relieved from double corporate taxation. Belgium's double taxations agreements (DTAs) have been redacted according to the Organization of Economic and Cooperation and Development (OECD) Model Tax Convention on Income and Capital.

The purposes of double taxation agreements in Belgium

The first and most obvious goal of Belgian double tax treaties is to eliminate or decrease international double taxation. Aside from this, double tax treaties are also enabled to stop tax discrimination and to limit tax evasion and frauds. Double tax treaties also allow interchange of information between Belgian tax authorities and tax authorities from other countries. Belgium has concluded 88 double taxation treaties which are also meant to encourage foreign investment.

Countries that have double tax treaties with Belgium

As mentioned above, Belgium has 88 double taxation avoidance treaties with countries all over the world. Some of these countries are:

  • -       In the European Union: Austria, Germany, Denmark, Cyprus, Estonia, Finland, Greece, France, Ireland, Latvia, Lithuania, Malta, Luxembourg, Hungary, Poland, the United Kingdom, Czech Republic, Slovenia, Slovakia, Sweden, Italy, Bulgaria, Romania, Portugal, the Netherlands and Spain;
  • -       Other countries in Europe are: Croatia, Iceland, Macedonia, Moldova, Norway, Serbia, Montenegro and Switzerland;
  • -       In Africa: Algeria, Egypt, Gabon, Ghana, Morocco, Nigeria, Senegal, South Africa, and Tunisia;
  • -       In Asia: China, India, Indonesia, Japan, Mongolia, Taiwan, Thailand, the UAE and Vietnam;
  • -       In South America, Belgium has signed double tax treaties with Argentina, Brazil, Ecuador and Mexico, and in North America with Canada and the United States.

Belgium also has double tax treaties with Australia, New Zealand, Hong Kong and Russia.

Other economic agreements in Belgium

The Federal Public Services in Belgium is the main regulatory body when it comes to economic agreements. The Foreign Affairs department is in charge with the conclusion of economic agreements such as double tax treaties but also other agreements. Belgium has concluded social security agreements that are meant to watch over national and foreign employees and bilateral investment agreements (BITs) that are meant to draw and protect foreign investments.

If you want to set up a company and need details about the taxation system you can contact our Belgian law firm.



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