International treaty
Belgium: tax treaties
Tax treaties and related documents between the UK and Belgium.
Documents
Details
Synthesised text of the Multilateral Instrument and the 1987 UK-Belgium Double Taxation Convention — in force
The 1987 UK-Belgium Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 1987 UK-Belgium Double Taxation Convention for:
- taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
- Corporation Tax, from 1 April 2020
- Income Tax and Capital Gains Tax, from 6 April 2020
- all other taxes levied by Belgium, for taxable periods beginning on or after 1 April 2020
1987 UK-Belgium Double Taxation Convention as amended by the 2012 Protocol – in force
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
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 UK-Belgium Double Taxation Convention
The Double Taxation Convention between the UK and Belgium was entered into force on 21 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 2014 Protocol
The 2014 Protocol to amend the convention was signed 13 March 2014 and has not yet entered into force.