Belgian-Swiss tax treaty amendments enter into force

Amendments to the 1978 Switzerland-Belgium double tax treaty, signed April 2014, entered into force as of July 19 and will become applicable from January 1, 2018, the Swiss government announced today.

The tax treaty amendments include an administrative assistance clause allowing for exchange of information on request.

They also alter taxation of dividends, interest, and royalty payments and provide for tax exemptions in the source state for pension funds.

The taxation of interest on intercompany loans and dividends paid to certain companies has also been changed, the government said.


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