previous
next

(d) RENTS FROM REAL ESTATE, MINING ROYALTIES AND SIMILAR INCOME

Contrary to the rule of Belgian fiscal law, whereby income from real estate received abroad by a person domiciled or resident in Belgium is liable to personal property tax, the Conventions concluded with the Grand-Duchy of Luxemburg, France and Italy provide that the income from real property, or the property itself, is taxable only in the State where the property is situated.

previous
next