Law Approving The Protocol, Made In Berlin On June 23, 2009, Amending The Convention Between The Kingdom Of Belgium And The Kingdom Of The Netherlands For The Avoidance Of Double Taxation And Fiscal Evasion With Respect To Taxes On Income And

Original Language Title: Loi portant assentiment au Protocole, fait à Berlin le 23 juin 2009, modifiant la Convention entre le Royaume de Belgique et le Royaume des Pays-Bas tendant à éviter la double imposition et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2011015106&caller=list&article_lang=F&row_id=600&numero=696&pub_date=2014-06-11&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-06-11 Numac: 2011015106 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 19 August 2011. -Law concerning consent to the Protocol, made in Berlin on 23 June 2009, amending the Convention between the Kingdom of Belgium and the Kingdom of the Netherlands for the avoidance of double taxation and prevent fiscal evasion with respect to taxes on income and fortune, and Protocols I and II, signed in Luxembourg on 5 June 2001, and adapting tax Belgian legislation to certain provisions of the Protocol (1) (2) (3) ALBERT II , King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 77 of the Constitution.
S. 2. the Protocol, made in Berlin on June 23, 2009 (hereinafter ' the Protocol'), amending the Convention between the Kingdom of Belgium and the Kingdom of the Netherlands for the avoidance of double taxation and fiscal evasion with respect to taxes on income and on capital, and Protocols I and II, signed at Luxembourg on June 5, 2001 (hereinafter "the Convention") , will release its full and complete effect.
S. 3. within 24 months from the date of entry into force of the Protocol, the administration is authorized to collect information outside the deadlines by the domestic tax law,:-referred to in article 29 of the Convention, such as amended by the Protocol, and - relating to taxable periods beginning before the entry into force of the Protocol but which nevertheless applies the Convention as amended by the Protocol.
S. 4. within 24 months from the date of entry into force of the Protocol, a tax or an additional tax may still be validly established outside the time limits provided by the tax law on the basis of information:-provided, under article 29 of the Convention, as amended by the Protocol, by the Dutch competent authority designated in accordance with the Convention , and - relating to taxable periods beginning before the entry into force of the Protocol but which nevertheless applies the Convention, as amended by the Protocol.
S. 5. within 24 months from the date of entry into force of the Protocol, a tax rebate can still be validly granted outside the time limits provided by the tax law on basis of information:-provided, under article 29 of the Convention, as amended by the Protocol, by the Dutch competent authority designated in accordance with the Convention , and - relating to taxable periods beginning before the entry into force of the Protocol but which nevertheless applies the Convention, as amended by the Protocol.
S. 6. the administrative and criminal penalties provided for by the tax law for breach of the obligations arising, in the head of the offender, investigative powers conferred on the administration by the tax law are applicable to anyone which contravenes the obligations arising, in its leader, investigative powers conferred on the authority by section 3 of this Act.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, August 19, 2011.
ALBERT by the King: the Deputy Prime Minister and Minister for Foreign Affairs, S. VANACKERE Deputy Prime Minister and Minister of finance, D. REYNDERS.
Seen and sealed with the seal of the State: the Minister of Justice, S. DE CLERCK _ Notes (1) Session 2010-2011.
Senate: Documents.
Bill filed April 20, 2011, no. 5 - 963/1.
Amendments 5-963/2.
Report on behalf of the Committee, no 5-963/3.
Text adopted by the Committee 5-963/4.
Parliamentary Annals.
Discussion, session of June 9, 2011.
Vote, meeting of June 9, 2011.
Room: Documents.
Draft transmitted by the Senate, no. 53-1576/1.
Text adopted in plenary meeting and submitted to the Royal assent, no. 53-1576/2.
Parliamentary Annals.
Discussion, July 7, 2011 meeting.
Vote, July 7, 2011 meeting.
(2) see the Decree of the Flemish community / the Flemish Region of 13 July 2012 (Moniteur belge of 6 September 2012), the Decree of the French community of 24 November 2011 (Moniteur belge of 30 December 2011), the Decree of the German-speaking community for September 24, 2012 (Moniteur belge of 24 October 2012), the Decree of the Walloon Region of 1 December 2011 (Moniteur belge of 14 December 2011) and the order of the Brussels-Capital Region from May 2, 2013 (monitor Belgian May 17, 2013).
(3) effective date: September 1, 2013.

Protocol amending the Convention between the Kingdom of Belgium and the Kingdom of the Netherlands for a avoidance of double taxation and prevention of fiscal evasion with respect to taxes on the income and on the fortune, and Protocols I and II, signed at Luxembourg on June 5, 2001, the Kingdom of Belgium and the Kingdom of the Netherlands, desiring to conclude a Protocol amending the Convention between the Kingdom of Belgium and the Kingdom of the Netherlands for the avoidance double
taxation and fiscal evasion with respect to taxes on income and wealth, and protocols, signed in Luxembourg on June 5, 2001 (in this Protocol referred to as "the Convention"), have agreed to the following provisions: ARTICLE 1 article 29 of the Convention is amended as follows: ' 1. the competent authorities of the Contracting States exchange likely relevant information to apply the provisions of this Convention or for the application or the implementation of legislation. internal taxes of any nature or description levied by or on behalf of the Contracting States, of their political subdivisions or their local authorities, 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 will be disclosed only to persons or authorities (including courts and administrative bodies) involved in the establishment or the collection of taxes referred to in paragraph 1 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 shall not be interpreted as imposing a State Contracting obligation: has) to take 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 trade secret, industrial, professional or commercial or industrial 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, except if 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 tax legislation.
6. a) Notwithstanding the provisions of paragraph 1, the provisions of this article shall apply mutatis mutandis to the information relevant to the implementation measures related to income ("inkomensgerelateerde regelingen') provided for by the Netherlands legislation, by the Dutch tax authorities responsible for the application or the implementation of these measures.
(b) if information is obtained for tax purposes by a State Contracting under paragraph 1, that State may, notwithstanding the last sentence of paragraph 2, also use these information for the implementation measures related to income ("inkomensgerelateerde regelingen") referred to in sub-paragraph a) of this paragraph. ».
SECTION 2 under article 31 of the Convention is amended as follows:

'Article 30 limitation.
The text of article 31 of the Convention is amended as follows: "(the provisions of article 30 shall not be interpreted as imposing a State Contracting obligation: has) to take administrative measures derogating from its legislation or administrative practice or those of the other Contracting State;
(b) to take administrative measures which would be contrary to public order;
(c) to provide assistance in cases where the administrative burden resulting for that State is clearly disproportionate to the benefits that can be learned from by the other Contracting State. ».
ARTICLE 3 27 following a new point is inserted in Protocol I, after item 27: '27A. Ad article 29: Notwithstanding the provisions of paragraph 1, in relation to the taxes collected on behalf of the subdivisions or local authorities, insofar as they are perceived by the Contracting States themselves, article 29 shall apply in both Contracting States from the date on which the Belgium notified to the Netherlands through diplomatic channels its consent to the application of this provision. ».
ARTICLE 4 1. This Protocol, which will be an integral part of the Convention, will enter into force the first day of the second month after the Contracting States are informed through diplomatic channels of the completion of the necessary national procedures.
2. this Protocol shall be applicable: a) the taxes due at source on income allocated or put in the payment or after January 1, 2010;
(b) to other taxes levied on income from taking end the taxable periods or after December 31, 2010.
3. Notwithstanding the provisions of paragraph 2, the provisions of this Protocol apply to taxes due on income allocated or made the payment or after January 1, 2008, in the case where such income would be subject to a request for information held by a bank or other financial institution.
In witness whereof the undersigned, being duly authorized thereto by their respective Governments, have signed the present Protocol.
Done at Berlin, June 23, 2009, in duplicate, in Dutch and in French, both texts being equally authentic.