European Court docket of Justice guidelines on Belgian alimony deduction guidelines for non-residents

Daily Tax Report: International

March 15, 2022 at 5:00 am

On March 10th, the European Court of Justice (ECJ) delivered a judgment in case no. C-60/21, which clarifies the Belgian alimony deduction rules for non-resident taxpayers. The European Commission asked for clarification on Belgium’s alimony deduction rules for non-resident taxpayers under European Economic Area (EEA) rules. The ECJ ruled that Belgium had breached its obligations under the EU’s free movement of capital principle, enshrined in the Treaty on the Functioning of the European Union (TFEU), by refusing deductions to non-resident taxpayers who receive less than 75 percent of their professional income Belgium if you cannot claim any deductions in your own country because of…

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