Belgian Supreme Court Clarifies Tax Year for Nonresidents
In a May 20 decision, the Belgian Supreme Court clarified the grounds of taxation for nonresidents. The decision has not yet been published.
In Belgian tax law, residence starts when the taxpayer takes up residence and ends when he leaves Belgium to take up residence elsewhere.
Belgian Supreme Court Clarifies Tax Year for Nonresidents, Tax Notes International, 6 September 2010, p. 761