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Tax alert
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Belgian and US tax authorities enter into a Competent Authority Agreement regarding the types of pension plan that qualify for treaty relief

On 14 January 2010, the Belgian and US tax authorities signed an Agreement regarding the types of pension plans that will be deemed to generally correspond to a pension plan recognized for tax purposes in Belgium and the US. The purpose of the Agreement is to assist with the application of Article 17 of the tax treaty between Belgium and the US which is designed to provide relief from host country taxation of cross-border pensions.

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6-05-2010
Contact

Jean-Nicolas Lambert
32 (0)2 774 9264
jean-nicolas.lambert@be.ey.com


Pieter Nobels
32 (0)2 774 9468
pieter.nobels@be.ey.com


Robin Collard
32 (0)2 774 9328
robin.collard@be.ey.com
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