Belgium-UK double taxation treaty

Belgium-UK double taxation treaty

Didn't find your answer?

Is pension income arising in the UK (and paid to a Belgian resident who is not a Belgian national) taxable in the UK or in Belgium and why?

Replies (1)

Please login or register to join the discussion.

avatar
By TaxAngel
28th Dec 2014 16:43

See Article 18 and 19 of Treaty

Art 18 - pensions paid in respect of past employment are taxable where the recipient is resident unless Art 19 applies.  Art 19 relates to government pensions/

See http://www.hmrc.gov.uk/taxtreaties/in-force/belgium-dtc.pdf for wording of treaty.

Thanks (0)