Taxes of non-residents


The tax of non-residents, abbreviated GNI, is in Belgium the income tax levied on non-resident residents' income. For private non-residents, this tax is almost identical to the national tax, as it applies to nationals. For foreign companies and institutions, this is a breakdown of corporation tax or corporate tax, such as those applicable to domestic companies and domestic associations. Tax treaties that have concluded Belgium can cause Belgium to not effect or impose its taxation rights.

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