International treaty

Belgium: tax treaties

Tax treaties and related documents between the UK and Belgium.

Documents

2012 UK-Belgium Protocol - in force

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1987 Belgium-UK Double Taxation Convention - in force

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Second Protocol - not in force

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Details

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

Second Protocol

The Second Protocol to amend the convention was signed 13 March 2014 and hasn’t yet entered into force.

Published 27 April 2007