Non-resident Taxation of natural Persons – Food for Thought about more efficient Tax Measures

general assembly on November 26, 2014

The Belgian Court of Audit examines in its report to the federal Parliament the follow-up of the personal income tax returns of non-residents. The Court recommends on a number of issues, such as the administrative management of tax returns, the identification of non-residents as well as the treatment and supervision of their tax returns. Yet, all those recommendations will be as good as pointless without any appropriate non-resident tax reform. The Court’s report provides three possible approaches in this regard.