The eligible investor is the resident company or the Belgian establishment of a non-resident company other than:

Download and complete Form 511 (residents) or Form 511NR (nonresidents and part-year residents).

The recipient of the income is an EU-resident company.

Our company receives revenue from a company domiciled in the EU.

of dividends distributed by a company resident in one

– ACT has not been paid by the resident company which receives the dividends from a non-resident company, but was paid by its resident parent company under a group income election.

Organizational and Legal Forms Resident or Non-resident company, foreign branch operation or a representative office

8.26 Example 6: Kco, a company resident of State K, and Lco, a company resident of State L, are part of the same multinational group of companies.

The company is a resident of Skolkovo Innovation Center.

8.16 Example 1: Aco, a company resident of State A, concludes a contract with Bco, a company resident of State B, for the provision of training services.

8.16 Example 1: Aco, a company resident of State A, concludes - a contract with Bco, a company resident of State B, for the pro vision of training services.

(a) the name and tax reference number of the resident company,

Any company based in Luxembourg is taxable on four aspects only:

the start-up shall be a Belgian or EU tax resident company or must have a permanent establishment in Belgium or the EU;

Dividends received from a resident company are not taxable.