European Commission - Press release
Taxation: the European Commission asks Belgium to end the additional taxation of certain types of income from capital
Brussels, 24 November 2011 – The European Commission has officially asked Belgium to abolish additional taxation of certain types of income from capital deriving from outside the European Economic Area (EEA) and not received/collected by an intermediary established in Belgium. The same income paid by an intermediary established in Belgium is subject only to withholding tax.
Article 63 of the Treaty on the Functioning of the European Union (TFEU) prohibits any restriction on the movement of capital or payments between Member States and between Member States and third countries.
In November 2010 the Commission officially called on Belgium to amend its legislation within two months ( IP/10/1563 ). The request took the form of a ‘reasoned opinion’, which constitutes the second stage of infringement proceedings.
Belgian legislation was amended in May 2011 to reflect the ruling of the Court of Justice of the European Union of 1 July 2010 in the Dijkman and Dijkman-Lavaleije case, case C-233/09 . The amendments, however, only partly corrected the infringement. Non-EEA-source portfolio dividends and interest which have not been received/collected by an intermediary established in Belgium remain liable to the additional taxation. In view of this, the Commission has today addressed an additional reasoned opinion to Belgium.
For the press releases issued on infringement proceedings in the area of taxation or customs see:
For more information on EU infringement procedures, see MEMO/11/824
For the most up-to-date general information on the infringement proceedings initiated against Member States, see: