OrbitaxOrbitax

Protocol to Tax Treaty between Belgium and Switzerland has Entered into Force

|Treaty Development|Belgium-Switzerland
Belgium-Switzerland

The Swiss Federal Department of Finance has announced the entry into force of the protocol to 1978 income and capital tax treaty with Belgium on 19 July 2017. The protocol, signed 10 April 2014, is the first to amend the treaty. Main changes include:

  • Amendments to Articles 2 (Taxes Covered) and 3 (General Definitions) with respect to Belgian tax covered and the competent authority, as well as…

Continue Reading