ARTICLE 17

U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Social Security Payments

This Article provides that social security payments paid by one State to an individual who is a resident of the other State will be taxed, if at all, by the payor State. Also included under this Article are other public pensions such as railroad retirement benefits. Neither the existing Convention nor the OECD Model Convention contains a comparable provision.

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▸Contents — U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf

U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf

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