Dutch general old age pension only taxable in Belgium to the extent it relates to a professional activity

On 5 May 2017, the Belgian Court of Cassation (Hof van Cassatie/Cour de Cassation) rendered a decision (Case No. F.15.0119.N/2) on the issue whether the Dutch general old age pension (AOW) is taxable in Belgium. (a) Facts. The taxpayer, a Belgian resident, was for 50 years a (partly voluntarily) insured person under the AOW. However, … Continue reading Dutch general old age pension only taxable in Belgium to the extent it relates to a professional activity