Belgium: Second Protocol to the Double Taxation Convention signed in London on 13 March 2014
Updated 6 January 2015
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A second protocol to the Double Taxation Convention between the UK and Belgium was signed in London on 13 March 2014 for the United Kingdom by:
- David Gauke MP, Exchequer Secretary to the Treasury
For Belgium the protocol was signed by:
- Didier Reynders, Deputy Prime Minister and Minister of Foreign Affairs, Foreign Trade and European Affairs
- Geert De Proost, Representative of the Flemish Government in London
The Protocol makes it clear that the amendments made to the 1987 Double Taxation Convention by the 2010 Protocol, apply not only to federal taxes, but also to those applied by the regions (Brussels-Capital, Flemish and Walloon regions) and the Communities (Flemish, French and German speaking).
It also confirms that the regional and communal Finance Ministers are recognised as ‘competent authorities’.
See the text of the Protocol on legislation.gov.uk which will be published by the Stationery Office once presented to Parliament for approval.
Go to Tax treaties signed/not in force
The Protocol will enter into force once both countries have completed their legislative procedures.
HM Revenue & Customs 14 March 2014