DT3468 - DT: Belgium: double taxation agreement SI 1987 No.2053, Article 19: Governmental service

(1) Remuneration, including pensions, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State. This provision shall not apply if the recipient of such income is a national of the other Contracting State without being also a national of the first mentioned State.

(2) The provisions of Articles 15, 16 and 18 of this Convention shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.