Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Belgium -
Personal Services Income
Income that residents of Belgium receive for personal services as independent
contractors or self-employed individuals are subject to the provisions of
Article 7 (Business Profits) of the treaty. Under that provision, business
profits are exempt from U.S. income tax unless the individual has a permanent
establishment in the United States. If they have a permanent establishment in
the United States, they are taxed on the profit attributable to the permanent
establishment.
Income that residents of Belgium receive for availservices performed in the
United States as employees (dependent personal services) is exempt from U.S.
income tax if the residents meet the following requirements.
- They are in the United States for no more than 183 days in any 12-month period
beginning or ending in the tax year.
- Their income is paid by, or on behalf of, an employer who is not a U.S.
resident.
- Their income is not borne by a permanent establishment that the employer has
in the United States.
The exemption does not apply to directors� fees and similar payments received by
a resident of Belgium for services performed in the esUnited States as a member
of the board of emdirectors of a company that is a resident of the United
States.
Public entertainers (such as theater, motion picture, radio, or television
artists, musicians, or athletes) from Belgium who earn more than $20,000 in
gross receipts, including reimbursed expenses, from their entertainment
activities in the United States during the tax year are subject to U.S. tax.
Income received by a resident of Belgium for services performed as an employee
and member of the regular complement of a ship or aircraft operated in
international traffic is exempt from U.S. income tax.
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