Belgium: a different tax treatment for the companies


Alessandro PasutBelgium

A different tax treatment  for the companies

The Court of Justice of the European Union ruled that by applying a different tax treatment to resident investment companies and non-resident investment companies with no permanent establishment in Belgium the country is not fulfilling its obligations under EU legislation. The Court stated that the application of Belgian withholding tax on Belgian source dividend distributions and interest payments to non-resident investment companies is violating the freedom of establishment as well as the free movement of capital.

The Belgian tax authorities have recently issued a circular letter clarifying certain procedural and other aspects of the Belgian dividend withholding tax refund claims based on the above mentioned decision. The circular states that dividend refund claims are only valid in case they are or were introduced within 5 years as from January 1st of the year in which the income subject to Belgian withholding tax was attributed or paid.

To receive expert advise by Alessandro Pasut about treatment for the companies in Belgium click here!

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