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As every Belgian tax treaty is different, it is essential to look at the treaty in detail, to determine if the exemption conditions for earnings have been met. However, most of Belgium's treaties provide that firstly, the country in which the individual is resident for the purposes of the treaty must be established. The individual must be a domestic resident of one of the treaty countries, as defined at the start of the treaty. An individual who is not resident anywhere has no access to tax treaty benefits.

To claim exemption for earnings, or foreign tax credit relief for tax paid on earnings in one treaty country, the individual must normally be a resident of the other country under its domestic law. Where an individual is resident under the domestic tax law of more than one of the treaty countries ('dual resident'), the treaty determines their country of residence for that treaty.

Then the following conditions must usually all be met in a Belgian treaty, for exemption of earnings for duties in the other country:

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