OrbitaxTreaty between Belgium and Germany and Treaty between Belgium and Luxembourg – Court of First Instance Hasselt decides participation at time of payment of interest decisive for WHT rate
|Treaty Development|Belgium; Luxembourg; Germany
On 4 November 2009, the Court of First Instance Hasselt (Rechtbank van Eerste Aanleg Hasselt) decided two joined cases (recently published) X and Z v. the Tax Administration on the moment when the level of a participation had to be determined for the levy of withholding tax on interest under both the Belgium-Germany tax treaty on income and capital of 11 April 1967 and the Belgium-…
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