Context

As you may remember, in July the European Court of Justice (ECJ) ruled that the Belgian income tax treatment (municipal taxes) of investment and dividend income received via a bank established in another EU country implies an infringement on the free movement of capital (cf. HRS headline of 6th August).

News

Following this decision of the ECJ, the Belgian tax authorities have issued an administrative guideline on 19 October (see below) which reviews their assessment procedure. If no assessment notice has been issued yet and if the tax authorities are able to distinguish between EU and non-EU source income from investment and dividend, they will take the ECJ decision into account when issuing the assessment notice. If an assessment notice has already been issued, the taxpayer can lodge an appeal or request an ex-officio tax relief if it is still possible.

Administrative guideline:
FR: http://www.hrservices.be/!lk201010291
NL: http://www.hrservices.be/!lk201010292