Unilever’s decision to abandon its dual Anglo-Dutch corporate structure in favour of a single company based in London is good news for Belgian residents. Unilever is the result of the merger of Dutch company Margarine Unie and British soapmaker Lever Brothers in 1929. Unilever has two holding companies: Unilever NV in Rotterdam and Unilever PLC in Merseyside, but its head office is at Unilever House …
2020 Tax Return: Cross border taxation
If you live in Belgium and you have income from another country, both countries will want to tax the entire income and that may result in double tax. To prevent double taxation, states sign “conventions for the avoidance of double taxation”. In these double tax treaties, the two states agree which of them can tax business income, rental income, dividends, interest, royalties, salaries, pensions, etc. …
2020 Tax Return: Box V – Pensions
Box V is for pensions and other similar income. The Belgian state pension goes in code 1228/2228 and a survivor’s pension goes in 1229/2229. The tax that has been deducted goes in code 1225/2225. Other pensions such as the complementary pension paid by a pension fund or other pension scheme are to be reported usually under code 1211/2211. Pensions paid by the European Institutions are …
2020 Tax Return: Box III – Real Estate
In box III, you declare the income from any real estate you may own, that can be actual rental income you receive or the theoretical income from a second or third residence. If you only own the house you live in, you don’t need to declare anything at all, unless you rent out part of your house. If you have a second residence, you need …
4
Ten myths about the 183 days’ rule
In The myth of the 183 days, we wrote that there was no such thing as a 183 days’ rule. In this post , we will say that there is a 183 days’ rule. Is that a contradiction? Not really. There is no 183 days’ rule to determine whether you are a Belgian resident. There is, however, a 183 days’ rule to determine whether you …
ECJ condemns Belgian tax on second residence abroad
Belgium has been condemned again by the Court of Justice of the European Union for its tax regime for a second home in another Member State. The issue is not new and not always well understood. Belgium charges tax on all real estate owned, even if you do not receive rent for it. If you only own the house you live in, you do not …
2
Europees Hof veroordeelt Belgische fiscale regels inzake onroerend goed in het buitenland
BelgiĂ« is opnieuw veroordeeld door het Hof van Justitie van de Europese Unie voor zijn fiscaal regime voor een tweede woning in een andere lidstaat. De kwestie is niet nieuw en niet altijd goed begrepen. BelgiĂ« heft belasting op alle onroerende goederen, zelfs als u er geen huur voor ontvangt. Als u alleen eigenaar bent van het huis waarin u woont, hoeft u helemaal niets …
1
La Cour de Justice condamne le régime fiscal des secondes résidences
La Belgique a de nouveau Ă©tĂ© condamnĂ©e par la Cour de justice de l’Union europĂ©enne pour son rĂ©gime fiscal pour une rĂ©sidence secondaire dans un autre État membre. La question n’est pas nouvelle et n’est pas toujours bien comprise. La Belgique perçoit une taxe sur tous les biens immobiliers, mĂŞme si vous ne recevez pas de loyer pour ces biens. Si vous n’ĂŞtes propriĂ©taire que …
2
La Belgique et les Pays-Bas signent un Pacte sur la fiscalité de pensions
Le 5 mars, les autoritĂ©s compĂ©tentes belges et nĂ©erlandaises ont signĂ© une convention clarifiant l’imposition des pensions en application de l’article 18 de la convention prĂ©ventive de la double imposition entre les deux pays. L’accord a Ă©tĂ© publiĂ© au Journal officiel le Staatscourant. L’accord est le rĂ©sultat d’un changement de politique annoncĂ© par le gouvernement nĂ©erlandais Ă la fin de l’annĂ©e dernière, en vertu duquel …
Belgium and Netherlands Sign Agreement on Taxation of Pensions
On 5 March, Belgian and Dutch officials signed an agreement clarifying the taxation of pensions under article 18 of the double tax treaty (in English) between the two countries.  The agreement was published in the Staatscourant (the Dutch official journal FR). The agreement is the result of a change in policy announced by the Dutch government at the end of last year that they would tax …