Fiscal treatment for pensions from Belgium

Hi !

I already created a topic in french but for my dutch speaking friends I launch it again here.

Before paying a few thousands Euros to a lawyer office in Lisboa , I try to gather some information.

I shall someday, if Mr Bacquelaine will, receive a lump sum from my former employer pension scheme in BELGIUM and I'd like to know if it can benefit from the favourable fiscal scheme in Portugal.

Alle info hieromtrent zijn welkom.

MVG

i visited these sites for reference..hope they help you in your search!

http://europa.eu/youreurope/citizens/re … dex_nl.htmhttp://www.viw.be/nl/hoe-geniet-je-van- … buitenlandhttp://europa.eu/youreurope/citizens/re … dex_nl.htmhttp://europa.eu/youreurope/citizens/wo … dex_nl.htm

The condition to get on to the non habitual residency scheme (I assume this is what you are referring to), is that the income is not from a Portuguese source, you have been non resident for more than 5 years and that the application is submitted by the 31st March following year of taking up residence.

As to the question of whether it is worth applying, you would have to analyse which country is entitled to tax the lump sum in terms of the double tax treaty, etc.

From my last enquiries, it seems that the most important point is to assess wether contributions to the pension fund have been taxed in the past or not.
There must be some taxation at some point to benefit from the intl. convention.