Tax Treaty Case Law around the Globe 2019
1. Aufl. 2020
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S. 2861. Introduction
The case discussed in this chapter concerns the qualification of pensions and social security benefits under the Belgium-Netherlands Income and Capital Tax Treaty (2001) (hereinafter: Belgium-Netherlands Tax Treaty).
The main issue was whether a pension resulting from the exercise of an activity as a teacher in a school financed and controlled by public authorities but within the formal framework of a private employment can also constitute a “public sector” pension under article 19 of the Belgium-Netherlands Tax Treaty.
Another issue dealt with differences as regards the tax treatment of certain social security allowances between the old and new Belgium-Netherlands Tax Treaties.
2. Facts of the Case and the arguments of the parties
The taxpayers were a husband and wife both Dutch nationals resident in Belgium. Before his retirement, he was active as a high school teacher in Tilburg (The Netherlands).
The school was a private organization, which was financed and controlled by the Dutch government. After his retirement, he moved to Belgium. He received a pension from the “Algemeen Burgerlijk Pensioen Fonds” (“general public retirement fund” hereinafter: ABP), one of the lar...