Treaty between Belgium and Norway – Consequences of the introduction of a withholding tax in Norway on (public) pensions clarified

Since 2010, pension income related to services rendered in the public sector is in Norway subject to a withholding tax of 15%. This rate is reduced if at least 90% of the net (pension) income of a non-resident is subject to tax in Norway. In that case, the non-resident may opt for ordinary taxation in Norway instead of the withholding tax. This means that he is entitled to the full deductions and allowances, which results in a reduced tax rate.
Article 19, paragraph 2(a) of the Belgium - Norway …