Remuneration and Physical Presence in the Double Tax Treaties

When is an employment exercised in the other State within the meaning of article 15 § 1 of the OECD Model Tax Convention? The question is important because the Work State can then tax the worker’s remuneration and Belgium, where he lives , must exempt the remuneration. A recent decision of the Ghent Court of Appeal of 8 March 2022 clarified the issue in respect …

Non-doms, what’s in a name

By a bizarre twist of events, while Rishi Sunak, the Chancellor of the Exchequer introduced an increase of the national insurance contributions, it came to light that his wife, Akshata Murthy has non domicile status and avoids an estimated £20 million in taxes in the United Kingdom. She is the daughter of N. R. Narayana Murthy, the founder of the Indian IT multinational Infosys, and …



EU officials: An Introduction to Taxes 21 April 2022 @ 18:00  The tax status of an EU official is governed by the articles 12 and 13 of the Protocol (No 7) on the Privileges and Immunities of the European Union.Article 12 states that the remuneration they receive from the European Institutions is exempt from national taxes in the Member States. The exemption of the remuneration paid by the international institutions …


The tax deduction for alimony payments

The Court of Justice of the European Union has rendered a decision that will give more non-residents a personal allowance, an allowance for dependent children and the right to deduct the alimony or maintenance they pay. Belgian residents can deduct 80% of the alimony or maintenance payments they made during the year (Article 104 ITC 1992 if they meet the conditions following conditions : they …

Belgium replaces its Expatriate Tax Regime by an Inpatriate Tax Regime

Belgium has introduced an inpatriate tax regime starting from 2022 that will phase out the expatriate tax regime.  The new rules must give the tax regime the legal certainty that the 1983 tax regime lacked while promoting Belgium to foreign investors and enable international companies to post or recruit qualified personnel at an acceptable and competitive cost. The 1983 expatriate tax regime Foreign executives have …


Confused UK retirees …

The Belgian tax authorities are emphasising that it has nothing to do with Brexit, but this year, they have suddenly decided to tax Belgian state pensions paid to British retirees living in the UK. The problem is the double tax treaty between Belgium and the United Kingdom and the transitional rule for older retirees. What is it all about? If you live in one country …


EU Officials after Brexit

It is official now. The UK is not part of the EU anymore. Many people struggle with the new rules that govern how the UK and EU will live, work and trade together. Brexit will also affect many Brits living and working in Belguim, including EU officials, British EU officials living and working in the EU, (non-British) EU officials living and working in the UK, …


Have Stocks, Must Pay Taxes

If you invest on the stock market, and buy Apple, AB Inbev or Microsoft shares, you must not forget the taxman.
When you buy shares, you pay tax. When you receive dividends or when you sell shares, you pay tax. You pay tax just for holding stocks.

Expat Financial Affairs 2020

We will be making two presentations on wills and estate planning at the annual Expat Financial Affairs event of the British Chamber.
The first is for ‘pre empty nesters’
The second presentation is for youthful retirees.


Webinar ‘Expat Estate Planning’: the Questions

On 26 November, we participated in a webinar on estate planning for expatriates. This is always an interesting event to hear the questions expatriates have.
These are their questions with our answers.