Introduction

Your situation is not uncommon for individuals who work and live in multiple countries, particularly when one country claims taxes were incorrectly paid while another doesn't acknowledge the same.

Background of the Case

You've lived and worked in Belgium but are employed by a German company. Your taxes have been paid in Germany, but now Belgium has sent you an invoice demanding that the taxes be paid in Belgium. This raises several questions about jurisdiction and the correct application of tax laws.

Understanding Legal Obligations

The first step is to understand the legal obligations of both Belgium and Germany. In international law, tax jurisdictions can be complex and often depend on the specifics of your employment contract, residency, and the laws of both countries.

The Treaty on the Elimination of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital (also known as the OECD Model Convention) is a guiding document that typically addresses such situations. However, the tax authorities in Belgium and Germany may have different interpretations of the treaty.

Consulting an Expert

Given the complexity of the issue, consulting a tax lawyer who specializes in international tax law is highly advisable. These professionals can provide insights based on the specific articles of the tax treaty and offer strategic advice on how to navigate the situation.

Key Points to Consider:

You were technically "employed" in Belgium, even if by a German company. Your responsibilities to pay taxes are influenced by the laws of the country where you physically performed your duties. Tax authorities in both countries may seek to claim taxes under different jurisdictions. Belgium's 2018 tax law allows them to claim taxes if you are outside the country, which many were unaware of.

Engaging with Authorities

Engage with tax authorities from both countries to understand their specific positions. You should:

Provide all relevant documentation, such as employment contracts, work logs, and tax statements. Seek to understand the rationale behind the invoice from Belgium and the lack of similar claims from Germany. Ensure that you understand the consequences of not complying with either country's demands.

Potential Scenarios and Solutions

Depending on the details of your situation, several scenarios might apply:

If You Have to Pay Taxes to Belgium: Amend your German tax declaration accordingly to avoid double taxation. If You Have to Complain Against Belgium: File a complaint against the tax assessment. If No Action is Required: Seek legal advice to confirm there is no reason to complain and to ensure compliance with German tax laws.

Conclusion

Your situation is complex and requires careful handling. Consulting with professionals and understanding the legal nuances is crucial for resolving the issue effectively.

Remember, the tax landscape can be intricate, and it's always best to seek expert advice to navigate cross-border employment and residency issues.