Business tax – international treaty

Belgium: tax treaties

Tax treaties between the UK and Belgium and related documents.

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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Detail

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.