translate English to French: Taxation condition: dividends from companies not resident in a country whose common tax regime is considerably more favourable than the Belgian tax regime (as a general rule, less than 15% (effective) taxation).
Conditions d'imposition : les dividendes de sociétés non-résidentes dans un pays dont le régime fiscal ordinaire est considérablement plus favorable que le régime fiscal belge (moins de 15% d'impôts [effectifs]).