Switzerland approved protocol to the income tax treaty with Belgium, awaiting parliamentary approval.
The Swiss Federal Council adopted the dispatch on 26 November 2025 for a protocol to the income tax treaty with Belgium.
The protocol implements minimum standards for such treaties, including an abuse clause to prevent arrangements or transactions designed primarily to avoid tax. It also updates certain provisions to align with the current treaty policies of both countries.
Cantons and business groups have welcomed the move. The protocol still requires parliamentary approval in both Switzerland and Belgium before it can enter into force.
