On 13 March 2015, the Belgian government approved for ratification the pending income tax treaty with the Isle of Man. The treaty, signed 16 July 2009, is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, and income tax on nonresidents. It covers Isle of Man taxes on income and profits.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company that has di…