Taxation of employment income derived by non-residents for activities exercised abroad unconstitutional

On 26 April 2018, the Constitutional Court rendered decision No. 48/2018 on a preliminary ruling request by the lower court of Namur. The request concerned the question whether the provision which allows Belgium to tax employment income paid by a Belgian employer to a non-resident employee for employment exercised abroad violates the constitutional principle of … Continue reading Taxation of employment income derived by non-residents for activities exercised abroad unconstitutional