x
Select your language: NederlandsFrançaisEnglish
OPGELET! Het kantoor in Deinze is verhuisd naar Gent! Vanaf 15 februari 2017 verwelkomen wij u op onze nieuwe locatie in de Bijenstraat 22, 9051 Gent.
x

Are Belgian residents discriminated against when it comes to taxation on French dividends?

This article was written by Hannelore Durieu, Stephanie Vanmarcke.
Contact us for more info at contact@vandelanotte.be.
France
The French Council of State is of the opinion that Belgian residents receiving French dividends are being discriminated against compared to shareholders residing in France and receiving French dividends. By virtue of the double taxation treaty between France and Belgium, Belgian residents pay a withholding tax of 15% on French dividends they have received, and another 25 % taxation on dividends will be levied in Belgium. This amounts to a total taxation of 36.25% and is therefore discriminating Belgian residents.  

The French administration has not yet taken any measures in this matter. Whether the foreign withholding tax (15%) can be claimed back needs to be examined on a case-by-case basis.  

If you wish to know how much impact this recent case law will have on your situation, do not hesitate to contact us.

Contacteer ons via: contact@vdl.be

This article was written by

We are also active in the following sectors

Only a few of our specialist sectors are listed here. Click here for the complete list.

More news

Hoe de wijziging van je nationaliteit de taxatie op (overheids)pensioenen aanzienlijk kan verminderen.jpg
recent insight

How changing your nationality can significantly reduce the tax on public service pensions and other pensions

It is common for Belgian residents who have their career in Belgium to emigrate to France when they retire or when they approach the age of retirement. Often, they already have a second home that then becomes their main residence.

Working in Belgium, living in the Netherlands: which country will tax the pension built up with your employer?
recent insight

Working in Belgium, living in the Netherlands: which country will tax the pension built up with your employer?

You live in the Belgian-Dutch border region, you work just across the border and intend to retire aged 65. You will receive a substantial pension pot from your employer's group pension scheme or pension fund.. But which country will tax you and at what rate?

Stricter rules for postings to Luxembourg
recent insight

Stricter rules for postings to Luxembourg

Do you sometimes post workers to the Grand Duchy of Luxembourg? You will then be required to submit in advance an electronic declaration to the Luxembourg Labour Inspectorate.

5 FAQs on VAT: as a non-resident company carrying out operations in Belgium (4)
recent insight

5 FAQs on VAT: as a non-resident company carrying out operations in Belgium (4)

As a foreign company, we provide private Belgian individuals with private electronic services via the cloud and via software downloads. Which VAT obligations do we have to meet?

Discussion about SCIs raises its head again
recent insight

Discussion about SCIs raises its head again

A new decision of the Court of Cassation once again leads to legal uncertainty regarding the tax treatment of income obtained by Belgian residents from a French 'translucent' SCI.

Complete overview>
Vandelanotte Aalst
AalstGentse Steenweg 55
T: +32 53 72 95 00
Vandelanotte Antwerpen
AntwerpenHerentalsebaan 71-75
T: +32 3 320 97 97
Vandelanotte Brugge
BruggeTorhoutse Steenweg 250
T: + 32 50 39 28 75
Vandelanotte Brussel
BrusselEsplanade 1/85
T: +32 2 427 44 53
Vandelanotte Gent
GentBijenstraat 22
T: +32 9 381 51 81
Vandelanotte Kortrijk
KortrijkPresident Kennedypark 1a
T: + 32 56 43 80 60
Vandelanotte Tournai
TournaiAvenue de Maire 101
T: +32 69 22 64 95
Zele
ZeleNachtegaalstraat 8/w5
T: +32 52 21 85 07
Menu
Language selection
nlfren