Business Operations in Belgium (Portfolio 953)
This Portfolio gives a summary of the main business and tax laws of Belgium, as well as general background information concerning operations in the country.
This Portfolio includes detailed analysis of Belgian company law, corporate and individual income taxation, Belgian income tax treaties, and indirect taxation, especially value added tax (VAT).
The Worksheets contain, among other things, an English translation of standard corporate articles and the full text of the Belgium-United States tax treaty.
Table of Contents
I. Belgium: The Country, Its People and Economy
II. Operating a Business in Belgium
III. Forms of Doing Business in Belgium
IV. Principal Taxes
V. Taxation of Domestic Corporations
VI. Taxation of Foreign Corporations
VII. Taxation of a Branch
VIII. Taxation of Partnerships
IX. Taxation of Individuals – Residents
X. Taxation of Individuals – Nonresidents
XI. Anti-Avoidance Provisions
XII. Bilateral Tax Treaties
Senior Tax Counsel