On 20 July 2016, the Belgian Chamber of Representatives approved for ratification the pending 2009 and 2014 protocols to the 1995 income and capital tax treaty with Spain. The 2009 protocol replaces Article 26 (Exchange of Information) to bring it line with the OECD standard for information exchange, and the 2014 protocol amends the competent authority in respect of Belgium.

The protocols wil…