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Tax Treaty between Belgium and Seychelles has Entered into Force

28 November 2017

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Treaty Development

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Belgium-Seychelles

On 24 November 2017, Belgium published in the Official Gazette the Act of 30 June 2015 that authorizes the entry into force (effect) of the income tax treaty with Seychelles, as well as the amending protocol. The notes to the Act specify that the treaty entered into force on 10 September 2015 and the amending protocol entered into force on 22 June 2016. The treaty, signed 27 April 2006, is the first of its kind between the two countries. Taxes Covered The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, income tax on nonresidents,...