Taxation of partnerships in Belgium : an imbroglio?

This article examines whether the term "imbroglio" correctly describes the taxation of foreign partnerships in Belgium. To this end, the article sets out the general principles of the taxation of partnerships under Belgian income tax law, analyses the issues and opportunities that arise in a cross-border situation, and discusses the recent developments in this respect. The article concludes that, thanks to these recent developments, the taxation of foreign partnerships in Belgium, although inevitably characterized by a certain degree of complexity due to the simultaneous application of two or more different tax systems, can no longer be described as an imbroglio.