The amending protocol to the 1970 tax treaty between Belgium and Luxembourg entered into force on 11 February 2022 according to a notice published in the Luxembourg Official Gazette on 14 March. The protocol, signed 5 December 2017, is the third to amend the treaty and replaces paragraph 8 of the final protocol to the treaty, which clarifies the treatment of dependent personal services (Article 15). The protocol applies retroactively from 1 January 2015.