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You are here: Australian Digital Collections
Taxation of Foreign and National Enterprises Volume 2 - Belgium


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Belgium
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PART I. —GENERAL DESCRIPTION OF SCHEDULAR AND COMPLEMENTARY INCOME-TAX SYSTEM.1
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PART II. —METHODS OF TAXING FOREIGN AND NATIONAL ENTERPRISES
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A. FOREIGN ENTERPRISES
   
1. DEFINITION AND GENERAL PRINCIPLES
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2. TAXATION OF CERTAIN KINDS OF INCOME
   
(a) DIVIDENDS
   
(b) INTEREST
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(c) ROYALTIES FOR USE OF PATENTS AND COPYRIGHTS AND OTHER FORMS OF PERSONAL PROPERTY
   
(d) RENTS FROM REAL ESTATE, MINING ROYALTIES AND SIMILAR INCOME
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(e) GAIN DERIVED FROM THE PURCHASE AND SALE OF REAL ESTATE, PERSONAL PROPERTY AND SECURITIES
   
(f) SALARIES, WAGES, ETC
   
(g) INCOME FROM A TRUST
   
(h) INCOME FROM CARRYING ON A BUSINESS OR INDUSTRY THROUGH
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B. NATIONAL ENTERPRISES
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C. TREATY PROVISIONS
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PART III. —METHODS OF ALLOCATING TAXABLE INCOME
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Annex


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(b) INTEREST

Interest (on bonds, debts, deposits, loans, etc.) from a foreign source is also liable to tax on income from personal property at 6 per cent, according to the method mentioned under (a).

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