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Belgian income tax: A guide to cross-border taxation

19:35 05/05/2018


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. More importantly, the treaty also says what they must do to prevent double taxation (that is “treaty relief”).  

It isn't as simple as "I live and work in Belgium, but I work for a US company and I am paid on my US account, so I don't have to declare my salary in Belgium". You really need to read the text of the actual treaty (see the list) ; double tax treaties have a similar structure, but no two treaties are the same.

  • For remuneration, you only pay tax in the other country for the days* you actually work there and
  • if you were paid by a local company, or


  • state pensions are mostly - but not always - taxable in the country that pays the pension;
  • private pensions are usually - but not always - taxable in Belgium if you live here.


Dividends, interest and royalties are taxable in both countries, and usually the tax withheld in the country of source is limited to 10 or 15% when you present a certificate of residence. In Belgium you declare the net income after tax and you pay 30% tax on that net income.


More from our 2018 income tax guide


  2. Online or on paper?
  3. Filing online
  4. Understanding the paper tax return
  5. Checklist: What documents do you need?
  6. The return in detail
  7. Belgian income tax: There's nowhere to hide
  8. A guide to cross-border taxation
  9. Belgian income tax returns for families
  10. Help! Where to get assistance with your tax return
  11. Understanding your Belgian income tax bill
  12. How do I appeal?
