International agreements

Information on any bilateral agreements in places to avoid double taxation. In order to prevent you from having to pay tax twice on the same income, countries have concluded conventions with one another.

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

  • 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)