Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 24/05/2019

Belgium

Declaration contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and amended at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000.

ANNEX A - Taxes to which the Convention would apply

I. Article 2, § 1.a.i:

Personal tax,
Corporation tax,
Tax on legal persons,
Tax on non-residents,
Withholding tax on income from movable assets (tax on capital incomes), income tax deducted at source
Special surcharge on tax on non-residents

II. Article 2, § 1.b.i:

Special surcharge on personal tax,
Withholding tax on income from immovable assets (property tax) and surcharge.

III. Article 2, § 1.b.iii:

Under category A:

Registration duties on gifts inter vivos.

Under category C:

Value added tax.

Under category D:

Excise duties,
Special excise duties,
Annual tax on insurance policies,
Annual tax on profit sharing.

IV. Article 2, § 1.b.iv:

Under category A:

Death duties and duties on transfers following death.
Period covered: 01/12/2000 -
Articles concerned : 2

Declaration contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and confirmed at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000.

ANNEX C - Definition of the word "national" for the purpose of the Convention

None.
Period covered: 01/12/2000 -
Articles concerned : 3

Declaration transmitted by a letter from the Permanent Representation of Belgium to the OECD and UNESCO, dated 28 September 2017, registered at the Secretariat General of the OECD on 28 September 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 28/09/2017 -
Articles concerned : 28

Declaration transmitted by a letter from the Permanent Representation of Belgium to the OECD and UNESCO, dated 28 September 2017, registered at the Secretariat General of the OECD on 28 September 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 28/09/2017 -
Articles concerned : 28


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