Belgian Supreme Court Clarifies Tax Year for Nonresidents

In a May 20 decision, the Belgian Supreme Court clarified the grounds of taxation for nonresidents.

In Belgian tax law, residence starts when the taxpayer takes up residence and ends when he leaves Belgium to take up residence elsewhere. The tax year starts on the day the taxpayer takes up residence. If he takes up residence in September 2010, he must file a tax return in 2011 for the year 2010, but only for the period September to December 2010. The tax return is to be filed by June 30, 2011. For tax year 2010 (for income earned between September and December), the year of assessment is 2011 (read the full article).

Author: Marc Quaghebeur

Marc Quaghebeur is a Belgian tax lawyer with Cabinet DAVID specialising in international tax issues and cross border estate planning. He is a member of the Brussels Bar and the Society of Trust and Estate Practitioners. He

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