The role of the financial intermediaries in the collection of income tax through withholding tax

Short Description

This research focuses on the role of the Belgian intermediaries in the withholding obligation and the refund procedure.

On the one hand, they are involved in the withholding of Belgian withholding tax on movable income of foreign origin and, on the other hand, in the refund of the excess foreign withholding tax on this movable income. First, it will be examined how the current withholding obligation for Belgian intermediaries, as debtors of withholding tax for movable income of foreign origin, can be simplified.

In a second option, it will be examined to what extent information exchange can be used to enable correct application of the withholding obligation by the Belgian intermediaries, as well as the withholding at source.