Tax treaty between the Netherlands and Belgium

If you reside in the Netherlands or Belgium and you have income from the other country, you will have to deal with 2 countries that can levy tax on that income. For example, the Netherlands can levy tax because you live in the Netherlands and Belgium can levy tax because you have income from Belgium. To avoid that both countries levy tax on the same income, the Netherlands and Belgium have made agreements. These agreements have been set out in a tax treaty. Based on those agreements, it can be determined which country has the right to levy tax. You can download the text of the tax treaty (only available in Dutch).

Please note!

The tax treaty is binding for both countries and therefore always takes precedence over national legislation. The treaty therefore avoids double taxation but also double exemption. You either pay tax in Belgium or in the Netherlands on an income.

Compensation schemes for residents of the Netherlands

Compensation schemes have been set out in the tax treaty for residents of the Netherlands that pay taxes in Belgium:

Are you a resident of the Netherlands? In that case, the following topics are important:

Residing in Belgium

Are you a resident of Belgium? In that case, the following topics are important:

 

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