Belgium-USA Double Tax Treaty

Belgium and United States of America first signed a double taxation treaty in 1970 and the treaty was completely revised in 2007 based on the 2005 OECD model as well as on the most recent treaties signed by both parties with other countries, in particular the U.S. model tax treaty published in 2006.   In 2009, Belgium and United States of America signed two further documents relating to arbitration procedures referred to in the 2007 treaty, namely Memorandum of Understanding between the U.S. and Belgium and Arbitration Board Operating Guideline. For any U.S. foreign investor who wishes to open a company in Belgium, it is advisable to ascertain the tax implication in Belgium and his country. Our experts in company formation in Belgium will be able to advise you on the latest provisions on any international treaties for double taxation.

Avoidance of Double Taxation on Income and Capital in Belgium and USA

• • concerning Belgium: individual and corporate income taxes, the income tax on legal entities, income tax on non-residents and the prepayments and the surcharges on these taxes and prepayments 
• • concerning USA : the Federal income taxes imposed by the Internal Revenue Code and the Federal excise taxes imposed with respect to private foundations. 

Reduction of Withholding Tax in Belgium