The Protocol expands the existing framework for exchanging tax information, aiming to reduce tax evasion and avoidance between the two countries while also facilitating mutual assistance in tax collection.
The amending protocol to the 1993 income tax treaty between India and Belgium entered into force on 26 June 2025.
Signed on 9 March 2017, the Protocol expands the existing framework for exchanging tax information, aiming to reduce tax evasion and avoidance between the two countries while also facilitating mutual assistance in tax collection.
The protocol updates the India–Belgium tax treaty by revising the definition of “competent authority,” introducing a definition of “criminal tax matters,” and replacing Articles 26 and 27 to align with OECD standards on information exchange and assistance in tax collection.
It applies to criminal tax matters from its entry into force, and to other tax matters for taxable periods beginning on or after 1 January 2026 in Belgium and 1 April 2026 in India.
