International treaty

Belgium: tax treaties

Tax treaties and related documents between the UK and Belgium.

• From: HM Revenue & Customs
• Published: 27 April 2007
• Last updated: 10 January 2020 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 1987 Belgium-UK Double Taxation Convention (as amended) – in force

PDF, 417 KB, 42 pages

1987 Belgium-UK Double Taxation Convention as amended by the 2012 protocol – in force

ODT, 45.7 KB

This file is in an OpenDocument format

2012 UK-Belgium Protocol – in force

PDF, 69.8 KB, 15 pages

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1987 Belgium-UK Double Taxation Convention – in force

ODT, 44.4 KB

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The 2014 Protocol – not in force

PDF, 25.3 KB, 3 pages

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Details

Synthesised text of the Multilateral Instrument and the 1987 Belgium-UK Double Taxation Convention – in force

The 1987 Belgium-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1987 Belgium-UK 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 Belgium-UK 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 Belgium-UK 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.

Published 27 April 2007
Last updated 10 January 2020 + show all updates

1. 10 January 2020

   Synthesised text of the Multilateral Instrument and the 1987 Belgium-UK Double Taxation Convention - in force has been added.

2. 30 July 2018

   The 1987 Belgium-UK Double Taxation Convention as amended by the 2012 protocol - in force has been added.

3. 27 April 2007

   First published.