The pending income and capital tax treaty between Belgium and Moldova and the amending protocol were signed on 4 December 2008 and 30 March 2017 respectively.
Taxes Covered
The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, and income tax on non-residents. It covers Moldovan income tax and tax on immovable property.
Withholding Tax Rates
- Dividends -
- 0% if the beneficial owner is a company that has held directly or indirectly at least 5…