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5.5. Source Rules with Respect to Income Derived by Non-Residents

Income categories deemed to be sourced in Belgium include the following:

  • income realized through a PE situated in Belgium, including worldwide income from movable and immovable property belonging to the PE;
  • business income derived from activities in Belgium;
  • income from and capital gains on immovable property situated in Belgium;
  • capital gains on shares in resident companies;
  • income derived from the creation or alienation of certain derivative property rights (e.g. usufruct); and
  • income derived as a partner of certain entities not subject to corporate income tax, e.g. economic interest groupings and companies not properly incorporated, whether or not connected with an establishment in Belgium.