The France-Belgium tax treaty, article by article

The convention that allocates income tax between France and Belgium dates from March 10, 1964. It has been amended by four addenda and by the multilateral convention (MLI) since 2020. Inheritances are governed by another convention, dated January 20, 1959. A new convention was signed on November 9, 2021; as of May 22, 2026, it was not in force and the 1964 convention was still in effect.

The texts and their dates

• Income Convention. Signed in Brussels on March 10, 1964, in force on June 17, 1965, with a final protocol and an additional protocol on cross-border workers.
• Four amendments. February 15, 1971; February 8, 1999 (effective April 27, 2000); December 12, 2008 (effective December 17, 2009); July 7, 2009, exchange of information (effective July 1, 2013). This is the last amendment listed in the BOFiP and the consolidated text.
• MLI. Effective date in France: January 1, 2020 for taxes withheld at source, April 1, 2020 for other taxes. The consolidated text notably includes the 365-day holding period for the 10% withholding tax rate on dividends and the three-year period for the mutual agreement procedure, as well as other amendments (preamble, entitlement to benefits, permanent establishment, arbitration) not detailed here.
• Inheritance. Convention of 20 January 1959, in force on 12 June 1960.

Who is a resident?

Article 1, paragraph 2, determines the order in which a person resident in both States should be considered:

1. permanent home: she is a resident of the state where she has it; ;
2. if it has one in each State, the center of its vital interests, that is to say the State with which its personal and economic ties are the closest; ;
3. failing that, the State where she habitually resides; ;
4. failing that, the State of which she is a national; ;
5. Otherwise, the competent authorities decide by mutual agreement.

The concept of residence takes precedence over domestic tax domicile. In France, this domicile is based on three alternative criteria from Article 4 B of the French General Tax Code (BOI-IR-CHAMP-10): principal residence or home, principal activity, and center of economic interests. Only one is required. Generally, more than six months of presence in France constitutes principal residence, without any absolute requirement.

Who can impose what?

Dividends: 10 % or 15 %

The tax is levied according to the legislation of the State of the distributing company, without being able to exceed:

• 10 % of the gross amount if the beneficiary is a company which has exclusive ownership of at least 10 % of the capital throughout a period of 365 days including the day of payment; ;
• 15 % of the gross amount in other cases.

For €100,000 gross, the ceilings are €10,000 and €15,000, a difference of €5,000.

Wages and the 183-day rule

Wages are taxable where the activity is carried out. Article 11, paragraph 2(a), reserves them for the State of residence if three conditions are met:

1. the employee stays temporarily in the other State "for one or more periods not exceeding 183 days during the calendar year"; ;
2. his remuneration is paid by an employer established in his state of residence; ;
3. he does not carry out his activity at the expense of a permanent establishment or fixed installation of the employer situated in the other State.

Therefore, 183 days is not enough to reach a conclusion.

Cross-border workers

The border area includes the municipalities located between the border and a line drawn 20 km away, and those that this line crosses. According to the tax authorities, individuals who became border residents on or after January 1, 2012, no longer have the tax status of border worker and are taxed in Belgium.

The scheme remains in place until December 31, 2033, for those who were eligible before January 1, 2012, provided they maintain a permanent residence in the French border region, work in the Belgian border region, and do not leave this region for more than 30 days per calendar year in the course of their employment. Their earnings are then taxable in France. According to the BOFiP (French Official Tax Bulletin), a first instance of exceeding this limit results in the loss of the scheme for that year only; subsequent instances result in its permanent termination.

Public pensions and salaries

Private pensions and annuities are taxable only in the State of residence (Article 12). Salaries, wages, and pensions paid by a State or a public legal entity without industrial or commercial activity are taxable exclusively in the State that pays them (Article 10, paragraph 1). This rule does not apply when the remuneration is paid to a resident of the other State who is a national of that State (paragraph 3).

Real estate and capital gains

Capital gains from the sale of real estate are taxable where the property is located (Article 3, paragraph 4), according to the laws of that state regarding the definition of real estate. The French Tax Administration (BOFiP) specifies that this rule applies whenever domestic legislation allows for the taxation of such capital gains. The final protocol (point 2) allows France to treat as real estate the shares of companies whose sole purpose is the construction or acquisition of buildings for the purpose of their division, or their management. The BOFiP includes under this category the companies referred to in Article 1655 ter of the French General Tax Code (CGI) and, by extension, those whose assets consist primarily of building land (BOI-INT-CVB-BEL-10-10, paragraphs 120 and 130).

For the sale of securities, the answer depends on the specific circumstances. Two texts should be read together: Article 2, paragraph 2, which classifies income from the sale of movable or immovable property as income tax, and Article 18, which states that income not addressed by any article is taxable in the state of residence. Their effect on a given sale must be examined on a case-by-case basis.

Avoiding double taxation and resolving a dispute

Article 19, from the French perspective: dividends and interest from Belgian sources are taxable in France on their gross amount, with the French tax reduced by the Belgian tax; for income from receivables under Article 16, the tax is reduced by fifteen percentage points, which the BOFiP (French Official Tax Bulletin) translates into a tax credit equal to 15% of their gross amount; other income attributed exclusively to Belgium is exempt, with the possibility of taking this into account for the tax rate. From the Belgian perspective, other income attributed exclusively to France is exempt; dividends and interest are subject to offsetting rules.

In the event of non-compliant taxation, Article 24 opens the amicable procedure: in the consolidated text with the MLI, the case is submitted within three years following the first notification of the measure.

Inheritance: the 1959 convention

On the French side, it concerns inheritance tax, and on the Belgian side, inheritance tax and transfer tax. It applies to the estates of persons domiciled in one of the two states, but not to gifts inter vivos. Its second part deals with registration fees on company documents. Its first part allocates the assets:

• buildings: where they are located (article 4); ;
• business assets: at the place of registration (article 5); ;
• ships, boats, aircraft: where they are registered (article 6); ;
• tangible personal property: where it is located at the time of death (article 7); ;
• other assets, including receivables, company shares and securities: in the State where the deceased was domiciled (Article 8).

Belgian inheritance tax rates are not shown.

The convention of November 9, 2021

It concerns income and wealth taxes and is intended to replace the 1964 law. The text published by the administration indicates that it must be submitted to Parliament for approval. A ministerial response dated September 16, 2025, clarifies that the 1964 law remains in force; a written question published in the Senate on May 21, 2026, noted that the draft ratification bill had not yet been tabled by that date.

This text notably provides for a withholding tax on dividends capped at 12.8 % in the general case, with an exemption at source for a company holding at least 10 % of the capital for 365 days, and a rule of 183 days "during any period of twelve months".

What this page does not cover

Belgian domestic law (residence, tax rates, withholding tax on movable property, capital gains tax), teleworking, transfers of securities and Belgian inheritance tax are not covered.

Numerical example (fictitious profile)

Situation. A Lyon-based employee, a fictitious profile, makes three trips to Belgium during the calendar year, of 58, 63 and 41 days.

Issue. He wants to know if he remains under the 183-day condition of Article 11, paragraph 2 a).

Strategy. He adds up the duration of each stay, from arrival to departure including weekends, and compares the total to 183, before deciding on a fourth stay of 30 days.

Result. The total is 162 days, which is 21 days below the threshold. With the additional stay, it rises to 192 days: 9 days above. This count only meets one condition; the other two remain to be examined.

What changes depending on your situation

• Your residence as defined in the agreement.
• The nature of your income: dividends, salaries, pensions, real estate.
• Your days in Belgium, your employer and their possible permanent establishment.
• Your status as a cross-border worker before January 1, 2012.
• The location of your assets and the deceased's residence, for inheritance purposes.

No results can be announced without reviewing your file.