JuridischForum.be

Excuse me that I write in English, but my Dutch is not so good to explain that situation very good.

I live in Belgium (I am tax-resident in Belgium). I own a company in another EU state (Latvia) from which I receive dividends. I also would like to work from Belgium as zelfstandige part-time. Obviously, I will pay income tax and RSZ in Belgium. But what about dividends from my company in Latvia? Where the tax for dividends should be paid? I know there is agreement about double taxation between Belgium and Latvia, but the language there is just too juridical...

From my perspective tax for dividends is paid in a source-country (in this case in Latvia).

Thank you!

It is mandatory to declare in B income from dividends originating from abroad, even if they were already taxed in the country of origin.
In some cases you can apply for a tax reduction in the country of origin, i.e.where the tax at source was levied.
I have bad feelings about such a possibility in Latva.
Ask the Latvian tax authorities.

Thank you for the answer! There is no problem with the declaration of such income. The question is more about is it legal to pay the tax for these dividends in Latvia or if i live in Belgium i should pay them here?

Thanks.

Yes! It is common practice.

> But in Belgium, you have to declare these, and get taxed on them again.

Do you work in Belgium as well?