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Tax treaties – interpretation of the exemption clause by the Belgian tax authorities rejected by Belgian supreme court

Date: 15/05/2018
Subject: Tax law

The Belgian tax authorities have issued several instructions, in which their view on typical tax treaty clauses are explained. Important interpretations can be found in the tax circular of 25 May 2005 (Circular nr. AFZ 2005/0652) and in the tax circular of 06.04.2010 (Circular AFZ nr. 4/2010). The interpretation of the tax treaties by the Belgian tax authorities has been rejected by the Belgian supreme court on 25 January 2018. Read more...(bron: Ichiban)

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