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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Belgium: Admissible taxes

The following Belgian taxes are admissible for credit in the UK under the agreement:

Income tax on individuals (impôt des personnes physiques/personenbelasting).

Corporate income tax (impôt des sociétés/ vennootschapsbelasting).

Income tax on legal entities (impôt 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).


Annual tax on insurance contracts (taxe annuelle sur les contrats d’assurance/jaarlijkse taks op de verzekeringscontracten).

Penalty (majoration/vermeerdering).