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8 MAI 2014. - An Act to assent to the Protocol between the Kingdom of Belgium and the Czech Republic to the Convention between the Kingdom of Belgium and the Czech Republic to avoid double taxation and to prevent tax evasion in respect of taxes on income and on property, done in Brussels on 15 March 2010 (1) (2) (3)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. The Protocol between the Kingdom of Belgium and the Czech Republic to the Convention between the Kingdom of Belgium and the Czech Republic to avoid double taxation and to prevent tax evasion in respect of taxes on income and on capital, done in Brussels on 15 March 2010, will come out its full and full effect.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 8 May 2014.
PHILIPPE
By the King:
Deputy Prime Minister and Minister of Foreign Affairs,
D. REYNDERS
The Minister of Finance,
K. GEENS
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Notes
(1) Senate (www.senate.be):
Documents: 5-2298.
Annales du Sénat: 23/01/2014.
House of Representatives (www.lachambre.be):
Documents: 53-3316.
Full report: 13/03/2014.
(2) See Decree of the Flemish Community/Flemish Region of 7 June 2013 (Belgian Monitor of 9 July 2013), Decree of the French Community of 11 April 2014 (Belgian Monitor of 26 May 2014), Decree of the German-speaking Community of 24 November 2014 (Belgian Monitor of 29 December 2014 - Ed. 3), Decree of the Walloon Region of 28 April 2014 (Belgian Monitor of 27 May 2014), Ordon
(3) This Protocol comes into force on 13 January 2015.

PROTOCOL TO THE BELGIUM ROYAUME AND THE REPUBLIC OF THE CONVENTION AGAINST THE BELGIUM ROYAL AND THE REPUBLIC OF BELGIOUS AGAINST THE IMPOSAL DOUBLE AND FIRST EVASION D'IMPOTS SUR LE REVENU ET SUR LA FORTUNE
BELGIUM ROYAUME
AND
LA REPUBLIQUE TCHEQUE,
DESIRING to conclude a Protocol to the Convention between the Kingdom of Belgium and the Czech Republic to avoid double taxation and to prevent tax evasion in respect of income and property taxes, signed in Brussels on 16 December 1996, whose Protocol signed in Brussels on 16 December 1996 is an integral part (named in this Protocol "the Convention"), AGAINST the following provisions:
ARTICLE I
Article 26 of the Convention is amended to read:
« Article 26 ECHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange the information likely to be relevant to the application of the provisions of this Convention or for the administration or application of the domestic law relating to the taxation of any kind or denominations perceived by or on behalf of the Contracting States to the extent that the taxation it provides is not contrary to the Convention. The exchange of information is not restricted by sections 1^er and 2.
2. Information received under paragraph 1^er by a Contracting State shall be held secret in the same manner as the information obtained under the domestic law of that State and shall be communicated only to the persons or authorities (including the courts and administrative bodies) concerned by the establishment or collection of the taxes referred to in paragraph 1^er, by the procedures or prosecutions relating to these taxes, by decisions on remedies relating to these taxes, or by the control of the foregoing. These individuals or authorities only use this information for these purposes. They may disclose this information in public court hearings or judgments.
Notwithstanding the foregoing, the information received by a Contracting State may be used for other purposes where this is the result of the laws of both States and where the competent authority of the State providing the information authorizes such use.
3. The provisions of paragraphs 1^er and 2 may in no case be construed as imposing on a Contracting State the obligation:
(a) take administrative measures derogating from its legislation, administrative practice or those of the other Contracting State;
(b) provide information that could not be obtained on the basis of its legislation or in the course of its normal administrative practice or those of the other Contracting State;
(c) provide information that would reveal a commercial, industrial, professional or commercial secret or information that would be contrary to public order.
4. If information is requested by a Contracting State in accordance with the provisions of this Article, the other Contracting State shall use the powers available to it to obtain the information requested, even if it does not need it for its own tax purposes. The obligation contained in the previous sentence shall be subject to the limitations provided for in paragraph 3 unless such limitations are likely to prevent a Contracting State from communicating information solely because they do not have an interest in it in the national context.
5. The provisions of paragraph 3 shall not in any case be construed as allowing a Contracting State to refuse to disclose information solely because it is held by a bank, other financial institution, trust, foundation, agent or person acting as an agent or trustee or because that information relates to the property rights of a person.
In order to obtain this information, the tax administration of the requested Contracting State has the power to request the communication of information and to conduct investigations and hearings notwithstanding any contrary provision of its domestic tax legislation. »
ARTICLE II
Each Contracting State shall notify the other, through diplomatic channels, of the fulfilment of the procedures required by its domestic legislation for the entry into force of this Protocol. The Protocol shall enter into force on the date of the second notification and its provisions shall apply for taxable periods beginning on or after 1^er January of the calendar year immediately following that of the entry into force of the Protocol.
ARTICLE III
This Protocol, which is an integral part of the Convention, will remain in force as long as the Convention remains in force and will apply as long as the Convention itself is applicable.
IN WITNESS WHEREOF, the undersigned, to this duly authorized, have signed this Protocol.
DONE in Brussels on 15 March 2010, in duplicate, in the English language.

PROTOCOL
BETWEEN
THE KINGDOM OF BELGIUM
AND
THE CZECH REPUBLIC
TO THE CONVENTION
BETWEEN
THE KINGDOM OF BELGIUM
AND
THE CZECH REPUBLIC
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
THE KINGDOM OF BELGIUM
AND
THE CZECH REPUBLIC,
DESIRING to conclude a Protocol to the Convention between the Kingdom of Belgium and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at Brussels on December 16, 1996, the integral part of which forms the Protocol signed at Brussels on December 16, 1996 (in this Protocol referred to as "the Convention"),
HAVE AGREED as follows:
ARTICLE I
Article 26 of the Convention shall be modified as follows:
Article 26
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed 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. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Contracting State in accordance with the provisions of this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline supply information solely because the information is held by a bank, other financial institution, trust, foundation, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. In order to obtain such information the tax administration of the requested Contracting State shall have the power to ask for the disclosure of information and to conduct investigations and hearings notwithstanding any contrary provisions in its domestic tax laws. "
ARTICLE II
Each of the Contracting States shall notify the other, through diplomatic channels, of the completion of the procedures required by its domestic law for the bringing into force of this Protocol. The Protocol shall enter into force on the date of the later of these notifications and its provisions shall have effect for taxable periods beginning on or after 1st January in the calendar year next following that in which the Protocol enters into force.
ARTICLE III
This Protocol, which shall form an integral part of the Convention, shall remain in force as long as the Convention remains in force and shall apply as long as the Convention itself is applicable.
IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Protocol.
DONE in duplicate at Brussels this 15th day of March 2010, in the English language.