ARTICLE 4
U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970 · 2026-10-03 edition · updated 2026-10-04 · United States
Fiscal Domicile
(1) In this Convention:
(a) The term “resident of Belgium” means:
(i) A Belgian corporation, and (ii) Any person (other than a corporation) who is a resident of Belgium for purposes of its tax. (b) The term “resident of the United States” means:
(i) A United States corporation, and (ii) Any person (except a corporation or any other entity treated as a corporation for United States tax purposes) resident in the United States for purposes of its tax, but in the case of a partnership, estate, or trust only to the extent that the income derived by such person is subject to United States tax as the income of a resident.
(2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States:
(a) He shall be deemed to be a resident of that Contracting State in which he maintains his permanent home. If he has a permanent home in both Contracting States or in neither of the Contracting States, he shall be deemed a resident of that Contracting State with which his personal and economic relations are closest (center of vital interests);
(b) If the Contracting State in which he has his center of vital interests cannot be determined, he shall be deemed to be a resident of that Contracting State in which he has a habitual abode;
(c) If he has a habitual abode in both Contracting States or in neither of the Contracting States, he shall be deemed to be a resident of the Contracting State of which he is a citizen; and
(d) If he is a citizen of both Contracting States or of neither Contracting State the
competent authorities of the Contracting States shall settle the question by mutual agreement. For purpose of this paragraph, a permanent home is the place where an individual dwells with his family.
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