Law Approving The Protocol Between The Kingdom Of Belgium And The Republic Of Austria, And The Additional Protocol, Facts In Brussels On September 10, 2009, Amending The Convention For The Avoidance Of Double Taxation And Set Some Other

Original Language Title: Loi portant assentiment au Protocole entre le Royaume de Belgique et la République d'Autriche, et au Protocole additionnel, faits à Bruxelles le 10 septembre 2009, modifiant la Convention en vue d'éviter les doubles impositions et de régler certaines autr

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2015015195&caller=list&article_lang=F&row_id=1&numero=91&pub_date=2016-02-19&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2016-02-19 Numac: 2015015195 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 30 November 2015 - Act concerning consent to the Protocol between the Kingdom of Belgium and the Republic of Austria, and to the additional protocol, facts in Brussels on September 10, 2009, amending the Convention for the avoidance of double taxation and certain other matters respect to taxes on income and on capital including tax on farms and property taxes, signed at Vienna on December 29, 1971 (1) (2) (3) PHILIPPE, King of the Belgians, to all, present and future, hi.
The House of representatives has adopted and we sanction the following: Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
S.
2. the Protocol between the Kingdom of Belgium and the Republic of Austria, and the additional protocol, facts in Brussels on September 10, 2009, amending the Convention for the avoidance of double taxation and certain other matters respect to taxes on income and on capital, including taxes on farms and property taxes, signed at Vienna on December 29, 1971 , will release their full and complete effect.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given to Brussels, 30 November 2015.
PHILIPPE by the King: the Minister of Foreign Affairs, D. REYNDERS, Finance Minister, J. VAN OVERTVELDT sealed with the seal of the State: the Minister of Justice, K. GARG _ Notes (1) House of representatives (www.lachambre.be): Documents: complete record 54-1248: 26 October 2015 (2) see Decree of the Flemish community / the Flemish Region of 07/06/2013 (Moniteur belge of 09/07/2013) , Decree of the French community of 25/06/2015 (Moniteur belge of 08/07/2015 (Ed.2)), Decree of the German-speaking community of 24/09/2012 (Moniteur belge of 24/10/2012 (Ed.2)), Decree of the Walloon Region from 12/03/2015 (Moniteur belge of 24/03/2015), order of the Brussels-Capital Region from 27 / 03 / 2014 (Moniteur belge of 09/05/2014 (Ed.2)) (3) Date of entry into force : March 1, 2016 protocol between the Kingdom of Belgium and the Republic Austria and Protocol additional amending the CONVENTION to avoid the double charges and of set some other QUESTIONS for tax the income and the wealth, including land, signed A Vienna on 29 December 1971 the Kingdom of Belgium and the Republic of Austria and the tax on farms , Desiring to conclude a Protocol and a Protocol amending the Convention for the avoidance of double taxation and certain other matters respect to taxes on income and on capital, including taxes on farms and property taxes, signed at Vienna on December 29, 1971, (hereinafter "the Convention"), have agreed to the following provisions: Article 1 article 26 of the Convention shall be deleted and replaced by the following provisions : ARTICLE 26 exchange of information 1.
The competent authorities of the Contracting States exchange likely relevant information to apply the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of any nature or description levied by, or on behalf of the Contracting States insofar as the taxation thereunder is not contrary to the Convention.
The exchange of information is not restricted by articles 1 and 2.
2. the information received under paragraph 1 by a Contracting State are kept secret in the same manner as information obtained in application of the domestic laws of that State and are communicated only to persons or authorities (including courts and administrative bodies) involved in the establishment or the collection of taxes referred to in paragraph 1, by the procedures or proceedings in respect of those taxes by decisions on appeals related to these taxes, or the control of the foregoing. These persons or authorities use this information for these purposes only. They can reveal such information public hearings of courts or in judgments. Notwithstanding the foregoing, information received by a Contracting State can be used for other purposes where this possibility is due to the laws of both States, and when the competent authority of the State providing the information authorizes its use.
3. the provisions of paragraphs 1 and 2 may not be interpreted as imposing a State Contracting obligation: (a) administrative measures derogating from its legislation and its administrative practice or those of the other Contracting State;
(b) to provide information that could be obtained on the basis of its legislation or in the context of its normal administrative practice or those of the other Contracting State;
(c) to provide information that would reveal a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
4. If information is requested by a State contractor pursuant to this article, the other Contracting State uses the powers available to it to obtain the information requested, even if there in no need for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations provided for in paragraph 3 unless these limitations are likely to prevent a Contracting State to provide information only because they are not of interest to him in the national framework.
5. the provisions of paragraph 3 may in no case be interpreted as allowing a Contracting State to withhold information only because they are held by a Bank, other financial institution, a trust, a Foundation, an agent or a person acting as an agent or trustee or because the information relate to the rights of property of a person. To obtain this information, the tax authorities of the requested Contracting State has the power to request information and to carry out investigations and hearings notwithstanding any contrary provision in its domestic tax legislation."
Article 2 each State Contracting shall notify, through diplomatic channels, to the other Contracting State the completion of the procedures required by its law for the entry into force of the present Protocol. The Protocol shall enter into force the first day of the third month immediately following the date of receipt of the latter of the notifications mentioned above. The provisions of this Protocol shall apply: a) the taxes due at source on assigned revenues or payment from 1 January of the year next following that of the entry into force of the Protocol;
(b) to other taxes on income of taxable periods commencing from 1 January of the year next following that of the entry into force of the Protocol;
(c) in relation to the other taxes collected by or on behalf of the Contracting States, to all other tax payable in respect of taxable events occurring from 1 January of the year next following that of the entry into force of the Protocol.
Article 3 this Protocol, which is part of the Convention, shall remain in force so long that the Convention remains in force and will apply as long as the Convention itself applies.
IN witness whereof, the Plenipotentiaries of the two Contracting States, duly authorized, have signed the present Protocol.
DONE at Brussels, 10 September 2009, in duplicate, in German, French and Dutch languages all texts being equally authentic.

Additional Protocol to the moment of the signing of the Protocol amending the Convention for the avoidance of double taxation and certain other matters respect to taxes on income and on capital, including taxes on farms and property taxes, concluded today between the Kingdom of Belgium and the Republic of Austria, the undersigned have agreed that the following provisions are an integral part of the Protocol : Ad article 26: 1. The competent authority of the requesting State provides the following information to the competent authority of the requested State when submitting a request for information under the Convention, in order to demonstrate the likely relevance of the information requested: (a) the identity of the person being the object of a control or an investigation;
(b) the particulars of the information sought, including their nature and the form in which the petitioner wishes to receive information from the requested State;
(c) the tax purpose in which the information is requested;
(d) the reasons which suggest that the information requested is held in the requested State or is in the possession or under the control of a person within the jurisdiction of the State required;
(e) the name and address of any person who he has reason to believe that it is in possession of the requested information;
(f) a statement that the requesting State has used to get information all means available in its own territory, except those that would give rise to disproportionate difficulties.
2. it is understood that the exchange of information provided for in article 26 does not include of approaches

to "go fishing for information" ("fishing expeditions").
3. it is understood that article 26, paragraph 5, does not require Contracting States to exchange information automatically or spontaneously.
4. it is understood that - in addition to the above principles - the principles established in the OECD comments are also taken into account for the interpretation of article 26.
IN witness whereof, the Plenipotentiaries of the two Contracting States, duly authorized, have signed this additional protocol.
DONE at Brussels, 10 September 2009, in duplicate, in German, French and Dutch languages all texts being equally authentic.