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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Guidance by country: Belgium: agreement

The current agreement (SI1987/2053) entered into force on 4 October 1989 and has effect:

(a) In the United Kingdom for

(i) Income Tax and capital gains tax from 6 April 1990,

(ii) Corporation Tax from 1 April 1990,

(iii) Petroleum Revenue Tax from 1 January 1990.

(b) In Belgium from 1 January 1990.

A protocol (SI2010/2979) entered into force on 24 December 2012 and has effect for tax years and chargeable periods beginning on or after 1 January 2013. The protocol makes provision for arbitration and amends a wide range of provisions including those relating to residence, shipping and air transport, dividends, interest, royalties, capital gains, dependent personal services, company managers, pensions, government service, elimination of double taxation, non-discrimination, exchange of information and miscellaneous rules.

If using the HMRC Intranet, the agreement and protocol can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Belgium” will provide a link to the treaty.