New France–Belgium Tax Treaty (Part II): Dividends, Interests & Capital Gains

Legal UpdatesDouble TaxationInvestment Income
Written By Law & Numbers Network of Tax Lawyers

Continuing our three-part alert series on the France–Belgium tax treaty signed in November 2021, this second part reviews the treatment of movable income, including:

  • Dividends

  • Interests

  • Capital gains

These changes reflect a shift toward OECD consistency, while also updating withholding and exemption rules that impact both private clients and businesses with cross-border holdings.

Law & Numbers Network of Tax Lawyers
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New France–Belgium Tax Treaty (Part III): Wealth Tax (IFI) & Anti-Abuse Clauses
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New France–Belgium Tax Treaty (Part I): Real Estate & Treaty Overview