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29Oct

New tax treaty between Belgium and France

 

Context

Belgium and France are currently negotiating a new double tax treaty. One of the main amendments would be the abolition of the frontier worker system. Frontier workers would no longer be taxed in their country of residence but in the country where the employment is carried out.

News

A member of the Parliament recently asked the Belgian Minister of Finance about the state of the negotiations and whether the abolition of the frontier worker system was foreseen.

The Belgian Minister of Finance confirmed that the parties are currently negotiating the amendment of the double tax treaty. There is as yet no agreement on the different discussion points. He also confirmed that Belgium intends to abolish the frontier worker system and that the French and the Belgian tax authorities will meet again before the end of 2003. In case of persistent disagreement between the authorities, contact will be made directly by the Belgian Minister of Finance with his French colleague.

Reference: Parliamentary Q&A – Question nr 48, 1/10/2003, bulletin 51-004 (10/10/2003)

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Posted: October 29th, 2003