The Swiss Council of States approved the protocol to the 1978 income and capital tax treaty with Belgium, introducing anti-abuse measures and updates to align with BEPS and current treaty standards. 

RF Report

The Swiss Council of States approved ratification of the protocol to the 1978 income and capital tax treaty with Belgium on 9 March 2026.

Signed on 16 July 2025, the protocol introduces minimum standards for the treaty, including an anti-abuse clause to prevent tax avoidance arrangements or transactions, and updates provisions to align with the current treaty policies of both countries. It also updates the treaty to align with current international standards, including BEPS.

It will enter into force once ratified by both countries.

Earlier, the Swiss Federal Council adopted the dispatch on 26 November 2025 for a protocol to the income tax treaty with Belgium.