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

21 September 2017

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Treaty Development

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Belgium-Greece

On 18 September 2017, Belgium promulgated the law for the ratification of the protocol to the 2004 income tax treaty with Greece, which entered into force on 24 July 2017. The protocol, signed 16 March 2010, replaces Article 25 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol is the first to amend the treaty and generally applies from 1 January 2018.