Non-Resident Tax Return – Companies (INR/SOC)

The following are subject to non-resident tax – companies (INR/SOC):

Foreign companies as well as associations, establishments or organizations without legal personality:

• which are constituted in a legal form similar to that of a company under Belgian law
• and which do not have their registered office, principal place of business or place of management or administration in Belgium and which :
  • have real estate results in Belgium
  • have income from capital and movable property
  • receive benefits from the intervention of one or more Belgian institutions
  • collect profits generated without the intervention of a Belgian institution.
  • The tax is levied exclusively on income produced or collected in Belgium. It is calculated according to the same rules as for corporate income tax (ISOC).

This tax could also apply to foreign professional buyers/(re)sellers, in company.