International agreements

The international aspect of taxes, and more specifically direct taxes, has become increasingly important in recent decades. Here you will find the most important texts on the subject.

International agreements

  • Agreements for the avoidance of double taxation

    Here you can find:

    • double taxation conventions already in force.
    • recently signed conventions that have yet to be ratified.
    • useful texts: parliamentary documents and administrative circulars relating to the conventions.
       

    A. AGREEMENTS

    B. BELGIAN STANDARD MODEL

    C. OECD MODEL

    D. CALL CENTRE

    The GWO (Grensoverschrijdend Werken en Ondernemen – cross-border work and enterprise) team in Heerlen (the Netherlands) is available to answer your questions on the application of the double tax conventions concluded by Belgium with the Netherlands and Germany.

    Tel.:

    The GWO can be contacted from 9 a.m. to 4 p.m. on working days.

    The general contact centre is available to answer all your tax questions and all your questions on the application of all double taxation conventions concluded by Belgium.

    Tel.: +32 257 257 57 (standard rate)

    Email: via our contact form

  • Exchange of information

    Here you can find the international texts that facilitate cooperation and assistance between Belgian and foreign tax administrations.

    Exchange of information

    As part of the tax transparency that the international community has supported in recent years, Belgium remains committed, among other things, to transposing into our legislation the obligation to declare cryptographic assets. With the joint declaration " COLLECTIVE COMMITMENT TO IMPLEMENT THE CRYPTO-ASSET REPORTING FRAMEWORK (PDF, 88.3 KB) ", 48 jurisdictions confirm their commitment to participate in the new international standard on the automatic exchange of information for crypto-assets and thus pursue tax transparency and compliance.

  • European legislation

    Here you can find European legislation (directives, regulations, etc.) and other useful information on the international aspect of direct taxation.

    European legislation

  • Transfer pricing

    OECD (2010), Transfer Pricing Guidelines for Multinational Businesses and Tax Administrations 2010, OECD Publishing

  • Mutual Agreement Procedure / Advance Pricing Arrangement (APA)

     FAQ Mutual Agreement Procedure / Advance Pricing Arrangement (APA) (PDF, 77.68 KB)