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25 lis 2021 · En ce qui concerne les résidents belges, les revenus, autres que des dividendes, des intérêts ou des redevances, ou des éléments de fortune qui sont imposés en France conformément aux dispositions de la nouvelle Convention, seront exemptés de l’impôt en Belgique.
On November 9th 2021, Belgium and France have signed a new convention for the avoidance of double taxation. The new version of the treaty is currently following ratification process in both jurisdictions and will apply in Belgium as from the 1st income year following the year of the second ratification. Therefore, if the ratification process is ...
25 lis 2021 · After more than 20 years of negotiations, Belgium and France have recently signed a new double tax treaty (new treaty). The new treaty is more in line with the latest OECD standards for double tax treaties and thus includes the modifications introduced by the Multilateral Instrument (MLI).
Belgian residents receiving foreign income (not being dividends, interest and royalties) can be exempt from taxation in Belgium only if it is taxed in France. This is further defined by the protocol as income that is subject to the tax regime normally applicable in France.
The live win probability ratings are heavily stacked in France’s favour as we count down to kick-off, with Les Bleus ranked at 50.2 per cent, more than double Belgium’s 23.0 per cent.
26 lis 2021 · The old double tax treaty between Belgium and France stipulates that Belgium must grant a credit (FTC - lump-sum foreign tax credit) for French withholding tax (usually 12.8%) withheld on dividends of French origin.
11 gru 2023 · Depuis le 1er janvier 2023, les Belges qui possèdent un bien immobilier en France par l‘intermédiaire d’une société civile immobilière (« SCI ») sont redevables de l’impôt français. Soit en général la taxe foncière et la taxe d’habitation, sauf si le cas tombe sous le coup de l’impôt sur la fortune immobilière.
