haku: @indexterm BELGIUM / yhteensä: 339
viite: 129 / 339
| Tekijä: | Betten, R. |
| Otsikko: | Payment in lieu of Dutch pension benefits exempt from income tax |
| Lehti: | European Taxation
1994 : VOL. 34:5, p. 149-150 |
| Asiasana: | BELGIUM INCOME TAX LAW |
| Kieli: | eng |
| Tiivistelmä: | For many years Netherlands residents have emigrated to Belgium for tax reasons. The most obvious difference in taxation between the two countries is that Belgium, unlike the Netherlands, does not have a net worth tax. Another less obvious advantage of the Belgian tax system over the Netherlands one is its treatment of pensions and, specifically, of payments in lieu of pension benefits. This article describes the facts, the issue, the law and the decision regarding these problems. |
SCIMA