background image
5.4. Tax Base for Non-Resident Entities

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.