Tax treaties between the UK and Belgium and related documents.
2012 UK-Belgium Protocol
The 2012 UK protocol is effective in Belgium from 1 January 2013 and in the UK for:
- Petroleum Revenue Tax for any chargeable period starting on or after 1 January 2013
- Corporation Tax for any financial year starting on or after 1 April 2013
- Income Tax and Capital Gains Tax for any year of assessment starting on or after 6 April 2013
1987 Belgium-UK Double Taxation Convention
The double taxation convention between the UK and Belgium was entered into force on 4 October 1989.
The convention is effective in Belgium from 1 January 1990 and in the UK from:
- 1 January 1990 for Petroleum Revenue Tax
- 1 April 1990 for Corporation Tax
- 6 April 1990 for Income Tax and Capital Gains
The second protocol to amend the convention was signed 13 March 2014 and hasn’t yet entered into force.