DT3401 - Double Taxation Relief Manual: Guidance by country: Belgium: Admissible taxes
»ĘąÚĚĺÓýapp following Belgian taxes are admissible for credit in the UK under the convention:
- income tax on individuals (impĂ´t des personnes physiques/personenbelasting)
- corporate income tax (impôt des sociétés/ vennootschapsbelasting)
- income tax on legal entities (impĂ´t des personnes morales/rechtspersonenbelasting)
- income tax on non-residents (impôt des non-résidents/ belasting der nietverblijfhouders)
- income tax prepayments (précomptes/voorheffingen) and additional prepayments (précomptes complémentaires/aanvullende voorheffingen)
- surcharges (centimes additionnels/opcentiemen) on any of the above taxes including the communal supplement to the individual income tax (taxe communale additionelle à l’impôt des personnes physiques/aanvullende gemeentebelasting op de personenbelasting) and the crisis surcharge (contribution complémentaire de crise/aanvullende crisisbijdrage)
»ĘąÚĚĺÓýapp following Belgian taxes are inadmissible taxes under the convention:
- annual tax on insurance contracts (taxe annuelle sur les contrats d’assurance/jaarlijkse taks op de verzekeringscontracten)
- penalty (majoration/vermeerdering)