Belgium: Rents paid to foreign companies exempt from withholding tax

Effective November 1, 2025

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november 3, 2025

A Royal Decree published on October 31, 2025, introduced an exemption from withholding tax on income from the rent, lease, use or concession of tangible movable property paid to a foreign company, effective November 1, 2025.

Previously, a withholding tax of 30% was in principle due which was often grossed up, although many of Belgium’s income tax treaties already provided for an exemption from withholding tax on royalties.

Read a November 2025 report prepared by the KPMG member firm in Belgium

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