Belgium has published the Decree of 24 March 2025 for the ratification of the pending protocol to the 1996 income and capital tax treaty with Vietnam. The protocol, signed 12 March 2012, is the first to amend the treaty including an update to the definition of "competent authority" in the case of Belgium and the replacement of Article 26 (Exchange of Information) in line with OECD standards for information exchange. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.