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European Court of Justice considers Belgian supplementary municipal taxes on foreign investment income contrary to the free movement of capital

On 1 July 2010, in Case C-233/09 G.A. Dijkman and M.A. Dijkman-Lavaleije v. Belgian Government, The European Court of Justice (ECJ) ruled that the Belgian supplementary municipal taxes levied on foreign sourced interest and dividends are contrary to the free movement of capital.

As a consequence, Belgian legislation will need to be amended to resolve this unfavorable tax treatment. Individuals who are Belgian tax residents and have paid municipal taxes on on foreign sourced interest and dividends can file a tax claim to recover taxes, which were unduly paid.
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28-07-2010
Contact
Jan Lambrechts
+32 (0)3 270 14 38
jan.lambrechts@be.ey.com
 Colophon
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