Court of Cassation: Pension of Dutch school teacher taxable in Belgium

On 19 April 2018, the Belgian Court of Cassation (Hof van Cassatie/Cour de Cassation) rendered a decision (Case No. F.16.0062.N/1) on the issue whether article 19, ยง2 of the Belgium-Netherlands Income and Capital Tax Treaty (2001) (as amended through 2009), governing the competence to tax pensions derived from government services, applies to civil servants only. … Continue reading Court of Cassation: Pension of Dutch school teacher taxable in Belgium