Belgium-Netherlands tax treaty recently signed; ratification to follow
|Tax Alerts, Legislation & Policy, Na ...|Belgium, Netherlands
On 21 June 2023, the Belgian and Dutch Finance Ministers signed a new tax treaty and protocol. This new treaty will replace the current tax treaty that was concluded in 2001 and modified by the 2009 protocol.
In November 2021, Belgium and the Netherlands notified the 2001 treaty as a covered tax agreement for purposes of the Multilateral Instrument (MLI). The relevant MLI provisions are included in the new treaty text, in addition to other provisions that are not rooted in the MLI.
The new treat…
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