The Belgian parliament has approved the amending protocol of Income and Capital Tax Treaty (2002) between Belgium and Canada on 24th November 2016. It was signed on 1st April 2014 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The ratification of the protocol is subject to final approval by the King.
Related Posts
Belgium aligns with OECD’s common understanding on centralised filing, exchange of GIR
June 09, 2026
The OECD released the common understanding of implementing jurisdictions on the centralised filing and exchange of the GloBE Information Return (GIR) on 18 May 2026. 33 of the 37 implementing countries, which impose a reporting obligation from the
Read MoreBelgium to digitise diplomatic exemption requests for customs and excise duties
June 08, 2026
Belgium's General Administration of Customs and Excise announced on 5 June 2026 that it is introducing a digital system for exemption requests starting 1 July 2026. The initiative targets diplomatic missions, international organisations operating
Read More
Belgium gazettes programme law, introduces increased withholding tax rate
June 04, 2026
Belgium has gazetted the Programme Law of 30 May 2026 on 1 June 2026, a comprehensive legislative act designed to implement diverse fiscal and administrative reforms. This legislation introduces significant taxation adjustments, specifically
Read More
Canada to extend steel, aluminium tariff measures to support businesses
June 04, 2026
Canada’s Minister of Finance and National Revenue has announced, on 3 June 2026, that the government will be extending key steel and aluminium tariff measures for one year. Subject to approval by the Governor in Council, Canada will extend its
Read MoreBelgium gazettes model form for qualified domestic minimum top-up tax
June 03, 2026
Belgium has gazetted the Royal Decree of 25 May 2026, which officially approves the model form for the supplementary national tax return for the 2024 tax year. The supplementary national tax represents Belgium’s qualified domestic minimum
Read MoreBelgium implements optional withholding tax system for capital gains on financial assets
June 02, 2026
Belgium’s Ministry of Finance has published a Royal Decree implementing the Capital Gains Tax on shares and crypto assets from 2026. The decree of 18 May 2026 was officially published in Official Gazette No. 2026003829 on 27 May 2026. A central
Read More