Interest paid to qualifying foreign EEA AIFs may now benefit from the Belgian WHT exemption
On 26 July, a new Royal Decree amending the Royal Decree implementing the Belgian Income tax code (RD/BITC) was published. The Decree includes various amendments, but one of the main updates was the extension of the withholding tax (WHT) exemption to Belgian sourced interest paid to foreign institutional Alternative Investment Funds (AIF). In principle, interest
