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Belgium-Germany Double Tax Treaty

Belgium-Germany Double Tax Treaty

Treaty between Belgium and Germany to avoid double taxation

Belgium and Germany have signed a double taxation treaty which serves as an instrument for eliminating international double taxation and also as one for avoiding fiscal evasion. This agreement also has clauses referring to the exchange of tax information between the two countries and the manner to settle various disputes in cases related to taxation.

Foreign investors from Germany can benefit from this treaty if they open a company in Belgium. This is also applicable for German employees working in Belgium who derive income both from their country of origin and from Belgium.

The experts at our Belgian law firm can give you detailed information about the type of taxes levied in the country for companies and individuals. 

Taxes and income covered by the treaty

The Convention for the avoidance of double taxation between Germany and Belgium targets the taxes imposed on income produced by individuals or corporations. The taxes for which the treaty applies in Belgium are:

– the personal income tax;

– the corporate tax;

– the tax for non-residents;

The following types of taxes are included in the agreement in case of Germany:

– the personal income tax;

– the corporate tax;

– the wealth tax;

– the land tax;

– the business tax.

The double tax treaty applies for the taxes mentioned above and for any other taxes levied in place of or in addition to those after the signature date of the treaty. Belgian investors in Germany interested in knowing more about taxes here can contact our lawyers in Germany

The aim of the double tax treaty between Belgium and Germany

The aim of the double tax treaty is to enhance international economic cooperation by allowing individuals and companies to only be taxed once when doing business in two Contracting States. According to the treaty the two states will partially or totally waive their right to tax certain type of income and this right will only remain in force in the country where the income is produced. The double tax treaty also stipulates that preferential withholding tax rates can exist for dividends, royalties, capital gains.

Belgium has signed more than 80 double tax treaties with countries worldwide. If you would like to know more about your rights as a foreign investor in the country you can contact our Belgian law firm.