Last Updated on 26th December 2025
Double tax treaties are an important consideration for expats worldwide, as they protect foreign nationals from paying duplicate taxes on the same event or income in two countries.
For those living as expats in Belgium, this may be especially relevant given the jurisdiction’s high-income status, which makes tax efficiency a key priority.
Fortunately, the Belgian government has treaties in place with over 150 countries, including the UK, and most expats can claim tax exemptions on income that has already been taxed at source.
1. What Is the Benefit of Belgium’s Tax Treaties for Expat Residents?
Tax treaties prevent duplicate taxation, but they’re primarily there to determine where any specific income is taxed, or which country has the right to levy a tax obligation if a person is a citizen of one and a resident of the other or splits their time between jurisdictions.
For example, each treaty will set out agreed rules around things like:
- Withholding tax rates
- Tax residency categorisation
- Cross-border incomes and assets
Expats living in Belgium who have advice around tax treaties can, for example, calculate their liabilities with certainty, ensure they’re claiming all applicable exemptions and credits, and know how income sources, such as pensions, employment, and interest, will be taxed and where.
2. Which Countries Does Belgium Have Tax Treaties With?
Belgium has treaties with almost all the major economies of the world, including the EU, the UK, the USA, Canada, Australia, China, and India, to name but a few.
That doesn’t guarantee there will always be a treaty in place for expats relocating from elsewhere, and it’s also important to remember that treaties can be updated, so it’s best to verify the current rules with a qualified adviser or the Belgian Ministry of Finance.
3. How Can I Check Whether I’m Considered a Tax Resident in Belgium?
Tax residency might seem simple, but it’s often anything but. That’s because, although you’ll usually be treated as a tax resident if you mainly live and work in Belgium, this can depend on other factors, with situations where an expat might arguably have an alternative place where their economic and personal interests are located.
When you register as a resident in Belgium, own your main home there, relocate with your family, and accept a long-term offer of employment, that will typically mean you are a tax resident, but again, confirming your exact tax position requires professional insight.
4. Can I Claim Tax Treaties as a Temporary Resident of Belgium?
Potentially, yes, treaties can apply at any time, such as when a short-term resident who’s lived in Belgium for, say, one or two years needs to know whether they were a tax resident during each relevant tax period.
Treaties operate separately from visas, residency permits, and work permits, and if there is ambiguity about where your income is taxable, they offer tiebreaker rules to clarify.
5. How Do Belgian Expat Residents Claim Tax Treaty Reliefs?
A lot may depend on the type of income or asset, or the tax you’re claiming relief for, but the normal routes would be to either:
- Apply for treaty reliefs through your annual tax return in Belgium, stating the income type and treaty provision to claim a tax exemption or credit
- Have taxes managed by your employer, with some businesses withholding taxes upfront, similar to the PAYE system
In the latter scenario, foreign national employees will usually need to provide a copy of their residency certificate and potentially other documentation to ensure the correct amount of tax is deducted.
6. How Is Employment Income Taxed Under Belgian Tax Treaties?
As always, the specific tax treatment of your income depends on several factors, but the norm is that any employment earnings originating in Belgium are taxed locally at the prevailing income tax rates.
The caveat might apply to expats who are resident for a short period, who work for an overseas business, or whose salary is paid by an organisation outside of the country.
7. What Impact Do Belgium’s Tax Treaties Have on Pension Taxation?
Pension tax rules can differ considerably between tax treaties, and it’s important to check how these work and how they apply to the type of pension structure or retirement fund you hold. Normally:
- An employment-based or private pension will be taxed in your place of residence
- Government pensions will be taxed at source, except for Belgian nationals, whose residency may affect their tax profile
Reviewing your pension funds and the terms set out in treaties may make a big difference to your retirement planning and it’s important you know how pension benefits will be taxed and at what rates.
8. Will I Have to Pay Tax in Belgium on Rental Income Arising From an Overseas Property?
Some tax treaties grant the country where the property is located exclusive rights to tax real estate income, though this isn’t definite. It will, though, usually mean that rental proceeds from a residence in the UK remain subject to British taxation even if you live in Belgium.
It’s worth noting that the Belgian tax authorities generally include exempt income in tax calculations. In effect, you might pay tax elsewhere but will have those earnings added to your total income to arrive at an income tax bracket.
9. What’s the Connection Between the Special Tax Regime in Belgium and Double Tax Treaties?
The Belgian Special Tax Regime (STR) offers varied tax advantages for foreign national professionals and researchers, who can claim allowances in addition to double tax treaties.
As this is a specific regime, it exists alongside treaties, which means an expat might apply the STR rules first to determine their taxable income, and then consider provisions in the relevant treaty to ensure they’re not paying tax twice.
10. Do Double Tax Treaties in Belgium Apply to Digital Nomads?
Digital nomad visas have become popular for expats looking to continue working as remote professionals while enjoying the expat lifestyle. Tax treaties may apply, but the reality is that this can become complicated.
If the nomad spends sufficient time in Belgium to become a tax resident, they’ll often be taxed in Belgium; otherwise, the tiebreaker tests will apply.
Professional Guidance on Expat Tax Treaties in Belgium
We’ve covered many of the most common questions about Belgian treaties, but you’re welcome to contact our local team in Brussels if you have any queries we haven’t answered or would like to arrange a convenient time to speak with an experienced financial adviser who can assess your circumstances and tax status.
There are also several downloadable expat tax guides and resources on the Chase Buchanan Private Wealth Management website, which offer further insights and information or get in touch.
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*Information correct as at December 2025
