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ARTICLE 17

U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970 · 2026-10-03 edition · updated 2026-10-04 · United States

Social Security Payments

Social security payments and similar pensions paid by, or out of public funds created by, one of the

Contracting States or a governmental instrumentality thereof to an individual who is a resident of the other Contracting State shall be taxable only in the first-mentioned Contracting State.

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▸Contents — U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970
U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970

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