The additional agreement amending the double taxation agreement (DTA) between Switzerland and Belgium in the area of taxes on income and on capital entered into force on 19 July 2017.
It contains an administrative assistance clause in accordance with the current international standard for the exchange of information upon request.
The additional agreement was signed by both states on 10 April 2014. The double taxation agreement with Belgium from 1978 can be adjusted to the prevailing circumstances with the additional agreement. It contains the current international standard for the exchange of information upon request. The additional agreement came into force on 19 July 2017. Its provisions will be applicable from 1 January 2018.
To date, Switzerland has signed 57 DTAs that are in line with the international standard on the exchange of information upon request, and of these, 51are in force.
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