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).
- Constitutional Court gives foreign (inheritance) tax credit - 23 June 2021
- How do you tax overseas real property … - 17 June 2021
- Confused UK retirees … - 26 May 2021
Share this Post