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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Belgium: Agreements in force

Title CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS
   
Signed 1 June 1987 
Statutory Instrument number SI 1987 No. 2053
Entered into force 21 October 1989
Has effect from In Belgium, 1 January 1990 In the United Kingdom, in respect of income tax and capital gains tax, 6 April 1990; in respect of corporation tax, 1 April 1990; in respect of Petroleum Revenue Tax, 1 January 1990

 

A previous agreement (SI 1970 No. 636) applied until the dates from which the above agreement had effect.

Protocols amending the 1987 agreement

Title PROTOCOL AMENDING THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED AT BRUSSELS ON 1 JUNE 1987
   
Signed 24 June 2009
Statutory Instrument number SI 2010 No. 2979
Entered into force 24 December 2012
Has effect from 1 January 2013

 

 

Title SECOND PROTOCOL AMENDING THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED AT BRUSSELS ON 1 JUNE 1987, AS AMENDED BY THE PROTOCOL SIGNED AT PARIS ON 24 JUNE 2009
   
Signed 13 March 2014
Statutory Instrument number SI 2014 No. 1875
Entered into force This protocol has not yet entered into force  
Has effect from  

 

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/belgium-tax-treaties