Belgium and Japan sign new tax treaty
Belgium and Japan have signed a new tax treaty which is to replace the current treaty of 1968, that was amended in 1988 and 2010.
For income from employment, the 183-days rule should be evaluated based on any 12-month period starting or ending in the taxable period instead of on a calendar year basis. Belgium will apply its standard rules for avoiding double taxation.
Both countries must now ratify the treaty before it will apply. For Belgium, this means all parliaments must give their formal approval first. This process will most likely take several years.