The Belgium-France Income and Capital Tax Treaty (2021): What’s New?

Journal
Wouters, P-J.
International; OECD
Bulletin for International Taxation 2022 (Volume 76), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

On 9 November 2021, the Belgian and French Finance Ministers signed the Belgium-France Income and Capital Tax Treaty (2021) and Protocol (the “new tax treaty”). The new tax treaty, inspired by the Multilateral Instrument, is aligned with the existing international OECD principles and addresses concerns in the Belgian-French tax practice.