The Belgium-Netherlands Income Tax Treaty (2023): What’s New?

Journal
Wouters, P-J.
Belgium; International; Netherlands; OECD
Bulletin for International Taxation 2023 (Volume 77), No. 10
Price USD 45

On 21 June 2023, the Belgian and Dutch Finance Ministers signed the new Belgium-Netherlands Income Tax Treaty and Protocols. The new treaty text contains (most of) the already applicable OECD Multilateral Instrument clauses, and addresses specific concerns of Belgian-Dutch tax practice. Discussions regarding cross-border employees working for home are pending.