On 3 July 2017, the Belgian government has tabled a draft bill, implementing rules of Directive 2015/2376/EU and Mutual Assistance Directive and partial implementation provision of Directive 2016/881/EU amending Directive 2011/16/EU as regards mandatory automatic exchange of information related to taxation in so far as it concerns the exchange of country-by-country (CbC) reports.
On 6 July 2017, the Parliament of Belgium has approved the Bill to implement the OECD’s Agreement on the exchange of CbC reports that Belgium had signed on 27 January 2016.
