Rules in respect of cross border occupational pensions as of income
tax year 2007
Date: 20 January 2007
Belgium has finally
complied with European Community Law in respect of cross border
This means that employers can contribute to pension organism in the
European Economic Area and be entitled to a tax deduction. The
employee will be entitled to a tax credit.
The exit tax on the cross border transfer of a pension capital will
not be due if the taxpayer takes up residence within the EEA.
And finally, pension capitals or pensions reserves can be transferred
within the EEA without incurring any tax liability.
More information in general: ENG
– NED – FR
specific information for insurance companies and pension organisms: ENG – NED – FR