Belgium: Rents paid to foreign companies exempt from withholding tax
Effective November 1, 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