The Ministry of Finance of Belgium pronounced on 18 September 2013, that the protocol to the agreement for the avoidance of double taxation with Denmark entered into force from 18 July 2013. Also the protocol was signed in 7 July 2009 and this protocol allows for the exchange of banking information between Belgium and Denmark in accordance with the OECD Model tax convention.
In Belgium, the protocol applies on income taxes for the income of taxable periods beginning on or after 1 January 2010.