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L’impôt des non-résidents constitue, au sein de l’architecture du Code des impôts sur les revenus 1992, la quatrième catégorie d’impôt sur les revenus. L’impôt des non-résidents détermine les revenus de source belge qui sont imposables en Belgique dans le chef de trois groupes de contribuables non-résidents : les personnes physiques, les sociétés et les personnes morales. Le présent ouvrage entend commenter les dispositions du Code des impôts sur les revenus 1992 qui régissent les revenus de source belge perçus par les personnes physiques non-résidentes et qui sont imposables. Dans ce cadre, une attention particulière sera portée au régime spécial de taxation des cadres étrangers. L’impôt des non-résidents ayant une vocation internationale, il ne peut être étudié indépendamment du droit international fiscal et des conventions préventives de la double imposition applicables. Le présent ouvrage commentera brièvement les implications qu’ont ces conventions sur l’application des dispositions du Code concernées. Les aspects théoriques de la matière seront exposés en suivant la chronologie du Code, sans omettre d’en commenter les aspects pratiques

Belgique --- STRADALEX --- résident fiscal --- impôt des personnes physiques --- résidence --- collecte de l'impôt --- Europe --- fiscalité --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- nodokļu iekasēšana --- ġbir tat-taxxi --- maksude kogumine --- Steuererhebung --- mokesčių rinkimas --- ubiranje poreza --- наплата на данок --- cobrança de impostos --- esazione delle imposte --- наплата пореза --- colectarea taxelor --- vybírání daní --- skatteopkrævning --- bailiú cánach --- събиране на данъци --- veronkanto --- pobiranje davka --- είσπραξη φόρου --- tax collection --- výber daní --- skatteuppbörd --- ściąganie podatków --- inning der belastingen --- recaudación de impuestos --- adóbeszedés --- arkëtim i tatim-taksave --- prihod od poreza --- daňový príjem --- introito fiscale --- delspinigiai --- ingreso fiscal --- venit din taxe --- adóbehajtás --- maksutulu --- skatteintäkt --- skatteindtægt --- recaudador tributario --- tax revenue --- belastinginkomsten --- recuperação fiscal --- Steuerbeitreibung --- recouvrement de l'impôt --- devengo del impuesto --- recaudador de impuestos --- mokesčių įplaukos --- të ardhura tatimore --- belastinginning --- fiskalni prihod --- Steuereinziehung --- adóbevétel --- heffing der belastingen --- Steuereinnahme --- skatteinddrivning --- gettito fiscale --- recaudación fiscal --- verotulot --- recette fiscale --- skatteindrivning --- recaudación tributaria --- nodokļu ieņēmumi --- perception de l'impôt --- cobro del impuesto --- riscossione delle imposte --- receção dos impostos --- receitas fiscais --- skatteoppebørsel --- percezione delle imposte --- φορολογικά έσοδα --- uppbörd av skatt --- entrata fiscale --- престојувалиште --- lakóhely --- bydlisko --- gyvenamoji vieta --- asuinpaikka --- prebivalište --- residência --- κατοικία --- reședință --- residenza --- elukoht --- opholdssted --- sídlo --- verblijfplaats --- miejsce zamieszkania --- pastāvīgā dzīvesvieta --- vendbanim kryesor --- residencia --- residence --- Wohnsitz --- пребивалиште --- bosättningsort --- prebivališče --- áit chónaithe --- резиденция --- reședință principală --- lieu de résidence --- domicílio --- residência principal --- hoofdverblijf --- residencia principal --- peamine elukoht --- постојано живеалиште --- trvalé bydlisko --- aktuální bydliště --- vendbanimi aktual --- todellinen asuinpaikka --- actual residence --- skutočné bydlisko --- tartózkodási hely --- helårsbolig --- alaline elukoht --- werkelijke verblijfplaats --- place of residence --- residenza effettiva --- galvenā dzīvesvieta --- luogo di residenza --- dzīvesvieta --- bydliště --- lugar de residência --- dabartinė gyvenamoji vieta --- lugar de residencia --- pääasiallinen asuinsija --- резиденција --- místo bydliště --- principal residence --- localitatea de reședință --- main residence --- résidence effective --- vendbanimi kryesor --- ständiger Aufenthaltsort --- главно живеалиште --- tatsächlicher Aufenthaltsort --- pääasiallinen asuinpaikka --- residência efetiva --- κύρια κατοικία --- asuinsija --- résidence principale --- tegelik elukoht --- pamata dzīvesvieta --- pagrindinė gyvenamoji vieta --- primera residencia --- fast opholdssted --- vendi i banimit --- místo pobytu --- fast bopæl --- faktiskā dzīvesvieta --- hlavné miesto pobytu --- domiciliu actual --- mjesto prebivališta --- πραγματική κατοικία --- rezidence --- Hauptwohnsitz --- residenza principale --- Wohnort --- miesto pobytu --- stalno prebivalište --- τόπος κατοικίας --- residentie --- residencia habitual --- porez na dohodak fizičkih osoba --- tatimi mbi të ardhurat personale --- daň z príjmu fyzických osôb --- üksikisiku tulumaks --- порез на доходак физичких лица --- luonnollisen henkilön tulovero --- personlig skat --- belasting van natuurlijke personen --- personas ienākuma nodoklis --- cáin ar ioncam pearsanta --- fizinių asmenų pajamų mokestis --- személyi jövedelemadó --- daň z příjmu fyzických osob --- imposto sobre o rendimento das pessoas singulares --- dohodnina --- персонален данок на доход --- personal income tax --- облагане на физическите лица --- φόρος φυσικών προσώπων --- taxxa personali fuq l-introjtu --- Personensteuer --- podatek dochodowy od osób fizycznych --- inkomstskatt för fysisk person --- impozit pe venitul personal --- imposta sulle persone fisiche --- impuesto sobre la renta de las personas físicas --- ПДД --- Годишна даночна пријава за утврдување персонален данок на доход --- szja --- Steuer natürlicher Personen --- IRPF --- IRS --- personskat --- fiscale inwoner --- Fiscale inwoner. --- E-books --- Droit fiscal --- Impôt sur le revenu --- Étrangers --- Domicile fiscal --- Impôts --- Taxation --- Domicile in taxation --- Law and legislation

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When is an emigration successful for tax purposes? How does it work practically? Which tax aspects are attractive in the new state, and what pitfalls should be considered? What matters are best arranged in advance (gifts, closing bank accounts, liquidation of the securities portfolio, etc.)? What are the tax consequences in case of death? Etc.In this book, the tax experts Erik Sansen, Daan Van Nieuwenhove and Gertjan Verachtert give a first insight into the fiscal consequences of emigration and discuss a number of countries with potentially interesting tax regimes: the United Kingdom, Portugal, Switzerland, Malta, Cyprus, Italy, Monaco, Dubai and the newcomer Greece. (Source: Kluwer).

Taxation --- Droit fiscal --- Comparative law --- Droit comparé --- Foreign workers --- Travailleurs étrangers --- Noncitizens --- Etrangers --- Law and legislation --- Legal status, laws, etc. --- Droit --- nationaliteit --- dubbele belasting --- overdrachtsbelasting --- verblijfplaats --- belastingbeleid --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- cáin aistrithe caipitil --- tatim mbi transferimin e kapitalit --- impôt sur la transmission --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- pärandimaks --- successierechten --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- droits de succession --- tassa di successione --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- narodnost --- állampolgárság --- državljanstvo --- státní občanství --- националност --- štátna príslušnosť --- shtetësia --- ιθαγένεια --- nationalitet --- nacionalidad --- nationality --- naționalitate --- Staatsangehörigkeit --- obywatelstwo --- kansalaisuus --- náisiúntacht --- nazzjonalità --- nationalité --- држављанство --- nazionalità --- kodakondsus --- valstspiederība --- pilietybė --- nacionalidade --- medborgarskap --- национална припадност --- acquisition of nationality --- nabytí občanství --- Verlust der Staatsangehörigkeit --- kodakondsuse kaotamine --- státní příslušnost --- κτήση ιθαγένειας --- získanie štátneho občianstva --- loss of nationality --- állampolgárság megszerzése --- humbje e shtetësisë --- acquisto della nazionalità --- valstspiederības iegūšana --- ztráta občanství --- dobândirea naționalității --- förvärv av medborgarskap --- aquisição da nacionalidade --- strata štátneho občianstva --- občianstvo --- cidadania --- perte de la nationalité --- kansalaisuuden menetys --- získání státního občanství --- fitim i shtetësisë --- perda da nacionalidade --- pavalstniecība --- pozbývání státního občanství --- förlust av medborgarskap --- perdita della cittadinanza --- pilietybės įgijimas --- acquisition de la nationalité --- pilsonība --- kansalaisuuden hankkiminen --- indfødsret --- Erwerb der Staatsangehörigkeit --- stjecanje državljanstva --- kodakondsuse omandamine --- cittadinanza --- nabývání státního občanství --- valstspiederības zaudēšana --- občanství --- απώλεια ιθαγένειας --- gubitak državljanstva --- állampolgárság elvesztése --- pilietybės netekimas --- acquisto della cittadinanza --- verlies van de nationaliteit --- citizenship --- pérdida de la nacionalidad --- valsts piederība --- pierderea naționalității --- perdita della nazionalità --- adquisición de la nacionalidad --- verwerven van de nationaliteit --- престојувалиште --- lakóhely --- bydlisko --- gyvenamoji vieta --- asuinpaikka --- prebivalište --- residência --- κατοικία --- reședință --- résidence --- residenza --- elukoht --- opholdssted --- sídlo --- miejsce zamieszkania --- pastāvīgā dzīvesvieta --- vendbanim kryesor --- residencia --- residence --- Wohnsitz --- пребивалиште --- bosättningsort --- prebivališče --- áit chónaithe --- резиденция --- reședință principală --- lieu de résidence --- domicílio --- residência principal --- hoofdverblijf --- residencia principal --- peamine elukoht --- постојано живеалиште --- trvalé bydlisko --- aktuální bydliště --- vendbanimi aktual --- todellinen asuinpaikka --- actual residence --- skutočné bydlisko --- tartózkodási hely --- helårsbolig --- alaline elukoht --- werkelijke verblijfplaats --- place of residence --- residenza effettiva --- galvenā dzīvesvieta --- luogo di residenza --- dzīvesvieta --- bydliště --- lugar de residência --- dabartinė gyvenamoji vieta --- lugar de residencia --- pääasiallinen asuinsija --- резиденција --- místo bydliště --- principal residence --- localitatea de reședință --- main residence --- résidence effective --- vendbanimi kryesor --- ständiger Aufenthaltsort --- главно живеалиште --- tatsächlicher Aufenthaltsort --- pääasiallinen asuinpaikka --- residência efetiva --- κύρια κατοικία --- asuinsija --- résidence principale --- tegelik elukoht --- pamata dzīvesvieta --- pagrindinė gyvenamoji vieta --- primera residencia --- fast opholdssted --- vendi i banimit --- místo pobytu --- fast bopæl --- faktiskā dzīvesvieta --- hlavné miesto pobytu --- domiciliu actual --- mjesto prebivališta --- πραγματική κατοικία --- rezidence --- Hauptwohnsitz --- residenza principale --- Wohnort --- miesto pobytu --- stalno prebivalište --- τόπος κατοικίας --- residentie --- residencia habitual --- Domicile in taxation --- Domicile fiscal