A non-resident company is subject to the non-residents’ income tax (Art. 227(2) ITC).
The following categories of income are subject to the non-resident income tax:
- income realized through a PE situated in Belgium, including worldwide income from movable and immovable property belonging to the PE;
- income 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.