Belgium: Withholding Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Second Phase Of Belgian Tax Reform Approved By Parliament

In January 2025, the new federal government reached consensus on a series of significant tax policy reforms for Belgium. Earlier this year, an initial package of reforms was already implemented.

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Loyens & Loeff

"Easter Agreement": Belgian Tax Reforms You Need To Know!

On 11 April 2025, the Belgian Council of Ministers reached a significant agreement. Commonly referred to as the "Easter Agreement", it encompasses various reforms, including notable tax reforms.

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Fieldfisher

Claiming Back Withholding Taxes: Tax Claim Or Not?

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

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Monard Law

First Phase Of Belgian Tax Reform Submitted To Parliament

At the end of January, five political parties agreed to form a new Belgian government and presented the federal government agreement.

LL

Loyens & Loeff

Student Work Contingent Increased To 650 Hours Per Year

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Van Olmen & Wynant

Belgian Tax Reform: Impact Of New Government Agreement

LL

Loyens & Loeff

EPRA Global REIT Survey 2024

Belgium Finance

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Loyens & Loeff

Tax Disputes And Litigation In Belgium

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Loyens & Loeff

The Temporary '275/5bis Rule' On The Exemption From Payment Of Withholding Taxes For Shift Work Published In Belgian Official Gazette

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Claeys & Engels

De tijdelijke ‘275/5bis-regeling' inzake de vrijstelling van doorstorting van bedrijfsvoorheffing voor ploegenarbeid gepubliceerd in het Belgisch Staatsblad

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Claeys & Engels

La règle temporaire ‘275/5bis' relative à la dispense de versement de précompte professionnel pour le travail en équipe publiée au Moniteur belge

CE

Claeys & Engels

Protect Your Trade Secrets – Criminal Law Protection & Tax Issues

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Simont Braun

Pillar Two In Belgium: Administrative Guidance Implemented

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Loyens & Loeff

Constitutional Court Undermines WHT Exemption For Work Shifts

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Monard Law

Protecting Ethical Hackers Under Belgian Law – And How Organisations Should Respond To Vulnerabilities Disclosed To Them

Belgium Technology

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Timelex

Sexual Harassment At Work: How Are Countries Responding?

Worldwide Employment

IL

Ius Laboris

The Circulation Of Judgments Between Belgium And The United Kingdom: Towards A New Balance Under The 2019 Hague Judgments Convention?

Belgium Litigation

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Altius

Second Phase Of Belgian Tax Reform Approved By Parliament

LL

Loyens & Loeff

"Specific" Data Protection Laws Adopted Under Article 6.3 GDPR: Key Points On Their Drafting

Belgium Privacy

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Timelex

Transition Scheme For Wht Exemption For Work Shifts Gives More Legal Certainty

At the Council of Ministers meeting on 20 March 2024, the government reached an agreement on adapting the WHT exemption for work shifts.

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Monard Law

Pillar Two And The Real Estate Sector

Does Pillar Two really matter for the real estate sector? The scope of application is broad, the real estate related exclusions are not straight-forward...

European Union Real Estate

LL

Loyens & Loeff

Withholding Tax On Dividends, Interests And Royalties Under The New Belgian - Dutch Double Tax Treaty - Main Changes

The withholding tax jurisdiction of the source state is limited to 15% for dividends, as before. Withholding tax may (no longer) be withheld when dividends are paid by subsidiaries...

TA

Tiberghien Advocaten

Belgian Budgetary Tax Measures Approved: What To Expect As Of 2024?

In March 2023, the Belgian Minister of Finance published a proposal for a broad tax reform aiming more generally at modernising and simplifying the tax system and making the system more equitable.

LL

Loyens & Loeff

Additional Voluntary Overtime System Possible Until 2025

Belgium Employment

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L&E Global

Opening A Business In Belgium

Belgium Employment

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L&E Global

European Union Tax

LL

Loyens & Loeff

Flash – Brede Fiscale Hervorming Voorgesteld: Een Overzicht

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Monard Law

Court Decision On Belgian Withholding Tax And US Investment Funds

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ATOZ

Temporary Support During The Energy Crisis

Belgium Employment

IL

Ius Laboris

Buying And Selling Commercial Property In Belgium: A Guide

Belgium Real Estate

IP

Innovation Park

Coronavirus | Belgian Measures For Businesses

LL

Loyens & Loeff

Foreign Tax Credit: The Court Of Cassation Confirms Again That Belgium Must Grant A Credit To Belgian Residents For Tax Paid On Dividends In France

ES

Eversheds Sutherland

Brexit: Action Required To Obtain Relief From Withholding Tax On Interest Payments As From 1 June 2021

European Union Tax

TA

Tiberghien Advocaten

Buying And Selling Commercial Property In Belgium: A Guide

The past few years have proven fruitful for investors diversifying their property portfolios with commercial real estate. These investments offer better financial returns than residential properties and are typically good hedges against inflation.

Belgium Real Estate

IP

Innovation Park

Coronavirus | Belgian Measures For Businesses

Since 18 March different authorities (EU, national, local) took measures in Belgium to reduce the spreading of the COVID-19 virus.

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Loyens & Loeff

Foreign Tax Credit: The Court Of Cassation Confirms Again That Belgium Must Grant A Credit To Belgian Residents For Tax Paid On Dividends In France

The Court of Cassation has for the second time confirmed that under the double taxation treaty between France and Belgium ("Treaty"), Belgium must relieve the double taxation...

ES

Eversheds Sutherland

Brexit: Action Required To Obtain Relief From Withholding Tax On Interest Payments As From 1 June 2021

In its Spring Budget 2021, the United Kingdom announced to repeal the domestic provisions implementing the IRD.

European Union Tax

TA

Tiberghien Advocaten

2020 Vision: What's Ahead For Employment Law In Belgium?

Belgium Employment

IL

Ius Laboris

Possibility To Claim Back Belgian Withholding Tax On Outbound Dividends: The Saga Continues

In a previous issue of this newsletter, we discussed a decision of the European Court of Justice ("ECJ"), ruling that the Belgian withholding tax rules on dividends paid by Belgian companies to non-resident corporate shareholders were incompatible with the free movement of capital.

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NautaDutilh

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