DT3403 - Belgium: Residence

Where the income consists of interest, dividends or royalties a United Kingdom resident has to be the beneficial owner of the income in order to qualify for reduced Belgian withholding taxes.

A UK resident chargeable on the remittance basis only qualifies for reduced Belgian withholding taxes on income remitted to the UK, and hence taxable here.

A resident of either state is defined in standard terms (see INTM153050) but Article 4(4) provides that the Government, a political subdivision or a local authority of either country is to be regarded as a resident of that country even though not liable to tax by reason of domicile, residence etc there. Claims that certain other Government institutions or agencies similarly qualify should be referred to HMRC, Customs and International, Tax Treaty Team.