New double tax treaty signed between Belgium and Japan

witholding tax

2 October 2015

Belgian withholding tax on interest income paid to foreign investment companies: exemption enlarged

Following an infringement procedure initiated by the European Commission several years ago, Belgium has finally amended its regulation regarding the perception of withholding tax on Belgian-source interest on debt claims and debt securities made or allocated to investment companies established abroad in another Member state of the European Economic Area. Belgian and foreign investment companies