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“The avoidance of tax may be lawful, but it is not yet a virtue .”

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News

New Tax 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 occupational pensions.

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: ENGNEDFR

More specific information for insurance companies and pension organisms: ENGNEDFR



 

 


 

 

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