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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Belgium: pensions

The Protocol changes the treatment of pensions from 1 January 2013 (Article 18 of the agreement). The changes only apply to new pensions.

Pensions first credited or paid to a UK resident on or after 1 January 2013 are taxable solely by Belgium and need not be returned for UK tax purposes.

Where a UK resident was receiving a pension from Belgium before 1 January 2013 the pension will continue to be taxable solely in the UK. There is no option to be able to opt for the pension to be taxed in Belgium.

There is no change in the treatment of pensions paid to a UK resident by the government of Belgium, a political subdivision of Belgium or a local authority of Belgium (Article 19 of the agreement).