Belgian Supreme Court revised its position on income from French civil real estate companies

On 29 September 2016, the Belgian Supreme Court revised its decision of 2 December 2004 on the application of the Belgium-France income tax treaty to income from a French real estate company constituted under civil law (société civile immobiliere  - SCI). (a) Facts. The facts of the case are similar to facts of the decision … Continue reading Belgian Supreme Court revised its position on income from French civil real estate companies