Introduction
The Belgian Court of Cassation has ruled on 25 January 2018 on the application of art. 23, § 1, a (“methods for elimination of double taxation”) of the Belgian-Dutchdouble tax treaty in the case of a professional cyclist.
The Court has confirmed that the provision does not grant Belgium the right to levy taxes on income in relation to which the taxing rights are allocated to The Netherlands, but which was not effectively taxed in The Netherlands under domestic tax law.
Furthermore, the judgement addressed the method of calculating the portion of the sportsperson’s fixed salary which is attributable to activities performed outside of the home state under art. 17.
Read the full article here.
Written by Daan Buylaert (Tiberghien, attorney-at-law) and Pieter Debaene (Tiberghien, attorney-at-law) for Global Sports Law and Taxation Reports, 2018-42.
