Belgian/American Teacher Tax Treaty

This is about the International Tax Treaty for Teachers between Belgium and the USA. (please see below).

*Please go to this link on Page 27 and 28 and you can read Article 19 (Part 2) that deals with American Teachers in Belgium or see below.

Article 19
1. a) Payments, other than compensation for personal services, received by a student...
2. An individual who is a resident of a Contracting State at the beginning of his visit to the other Contracting State and who is temporarily present in the other Contracting State for the purpose of teaching or carrying on research at a school, college, university or other educational or research institution shall be exempt from tax in the other Contracting State for a period not exceeding two years from the date of the individual's arrival in that other State on the remuneration received in consideration of teaching or carrying on research...

Now, I have spoken with the Internal Revenue Service (Ministry of Finance in the USA) and they have said that the Treaty is exactly as it states EXCEPT the "2 years from the date of the individual's arrival" has room for interpretation.

As you know, teaching jobs do not normally begin in the middle of a semester, so I arrived on March 7th, 2014 and my job did not start until August/September 2014.

According to the treaty between our governments, I should get ALL of my tax money for 2014 (August-December), which I was told that I would, all of 2015 and either until March of 2016 (OR until August of 2016, which would conclude my second year of teaching.)

As it stands now, I did not receive ALL of my tax money from 2014 or from 2015. I would like for the Ministry of Finance to look at my part of the 2014 and 2015 tax declarations again and pay me what I am legally entitled to according to the Federal tax treaty between our countries.

So, I have indeed been in contact with the Ministry BUT have been put off now since May and I even met with them in June but was told that a decision would be made in July and then September and now in October but up to today no answer has been given at all. Can anyone help? I thank all of you for your time and I look forward to hearing from you soon.

Yours sincerely,

William Harp

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