DT3400 - Double Taxation Relief Manual: Guidance by country: Belgium: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Signed: 1 June 1987
Statutory Instrument number: SI 1987 No. 2053
Entered into force: 21 October 1989
Has effect:
- in Belgium from 1 January 1990
- in the UK, in respect of income tax and capital gains tax, from 6 April 1990; in respect of petroleum revenue tax, from 1 January 1990
A previous convention (SI 1970 No. 636) applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/belgium-tax-treaties
Protocols amending the 1987 convention
Title: Protocol Amending the Convention between the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, Signed at Brussels on 1 June 1987
Signed: 24 June 2009
Statutory Instrument number: SI 2010 No. 2979
Entered into force: 24 December 2012
Has effect:
- 1 January 2013
Title: Second Protocol Amending the Convention between the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, Signed at Brussels on 1 June 1987, as Amended by the Protocol Signed at Paris on 24 June 2009
Signed: 13 March 2014
Statutory Instrument number: SI 2014 No. 1875
Entered into force: This protocol has not yet entered into force