ITAA Belastingadviseur Practice Questions - ITAA Certified Tax Advisor Proficiency Exam (Bekwaamheidsexamen Gecertificeerd Belastingadviseur) Exam

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A French resident spends 40 days a year in Belgium and has no Belgian dwelling or centre of economic interest here. How is that person taxed in Belgium on Belgian-source director fees?

As a non-resident under the belasting van niet-inwoners (BNI), generally limited to Belgian-source income, subject to the France–Belgium treaty As a full Belgian resident on worldwide income, because any day in Belgium creates residence Exempt in Belgium in all cases because EU citizenship forbids source taxation of directors Only through Flemish erfbelasting, which also covers living directors

Correct Answer:

As a non-resident under the belasting van niet-inwoners (BNI), generally limited to Belgian-source income, subject to the France–Belgium treaty

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