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Belgian Cabinet Approves Pending Protocols to Tax Treaties with India and Luxembourg

18 February 2021

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Treaty Development

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Belgium-India-Luxembourg

On 12 February 2021, the Belgian Cabinet approved for the ratification the pending protocols to the 1993 income tax treaty with India and the 1970 income and capital tax treaty with Luxembourg. The protocol to the tax treaty with India was signed on 9 March 2017 and includes new provisions on exchange of information and assistance in the collection of taxes. It will enter into force once the ratification instruments are exchanged and will apply for criminal tax matters on the date it enters into force and for other tax matters for periods beginning on or after that date. The...