{"id":153,"date":"2013-05-07T09:28:26","date_gmt":"2013-05-07T08:28:26","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=153"},"modified":"2017-12-01T09:52:02","modified_gmt":"2017-12-01T08:52:02","slug":"lorem-ipsum-dolor-10","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/en\/lorem-ipsum-dolor-10\/","title":{"rendered":"Introduction of a \u201ccatch-all\u201d clause in the non-resident income tax"},"content":{"rendered":"<p>The law of December 13<sup>th<\/sup> 2012 concerning fiscal and financial provisions (published in the Belgian Official Gazette of December 20<sup>th<\/sup> 2012) has reformed the Belgian non-resident income tax by the introduction of a \u201ccatch-all\u201d clause.<\/p>\n<p>All remunerations paid by a Belgian employer or a Belgian resident are taxable in the non-resident income tax, on the condition that this income would be taxable as well when being paid to a Belgian resident.<\/p>\n<p>Furthermore, Belgium has to derive the competence to tax the aforementioned income from a double tax convention. When there is no such convention, Belgium will only have the power of taxation when the non- resident is not capable to prove that the income has already been taxed in the state of residence.<\/p>\n<p>The income targeted by the \u201ccatch all\u201d clause will be subjected to a final withholding tax of 33%, and this after the cost deduction of a lump sum rate of 50%.<\/p>\n<p>Please contact us for further details.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The law of December 13th 2012 concerning fiscal and financial provisions (published in the Belgian Official Gazette of December 20th 2012) has reformed the Belgian&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[128],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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