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19 AOUT 2011. - An Act to amend the Protocol, made in Brussels on 7 July 2009, amending the Convention between Belgium and Denmark with a view to avoiding double taxation and resolving certain other issues relating to taxes on income and on capital signed in Brussels on 16 October 1969, as amended and supplemented by the Protocol signed in Copenhagen on 27 September 1999, and adapting Belgian tax legislation to certain provisions of the Protocol (1) (2)

ALBERT II, 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, made in Brussels on 7 July 2009 (hereinafter the Protocol), amending the Convention between Belgium and Denmark with a view to avoiding double taxation and resolving some other issues relating to income and wealth taxes signed in Brussels on 16 October 1969, as amended and supplemented by the Protocol signed in Copenhagen on 27 September 1999 (hereinafter the Convention"), will come out its full and full effect.
Art. 3. Within 24 months from the date of entry into force of the Protocol, the administration is authorized to collect, outside the time limits provided for in domestic tax law, information:
- referred to in Article 26 of the Convention, as amended by the Protocol, and
- relating to taxable periods beginning before the entry into force of the Protocol but to which the Convention nevertheless applies, as amended by the Protocol.
Art. 4. Within 24 months from the date of entry into force of the Protocol, a tax or tax supplement may still be validly established outside the time limits provided by the domestic tax law on the basis of information:
- provided, under Article 26 of the Convention, as amended by the Protocol, by the competent authority of Denmark designated in accordance with the Convention, and
- relating to taxable periods beginning before the entry into force of the Protocol but to which the Convention nevertheless applies, as amended by the Protocol.
Art. 5. Within 24 months from the date of entry into force of the Protocol, a tax discount may still be validly granted outside the time limits provided by the domestic tax law on the basis of information:
- provided, under Article 26 of the Convention, as amended by the Protocol, by the competent authority of Denmark designated in accordance with the Convention, and
- relating to taxable periods beginning before the entry into force of the Protocol but to which the Convention nevertheless applies, as amended by the Protocol.
Art. 6. The administrative and criminal penalties provided for in domestic tax law in the event of a breach of the obligations resulting, in the head of the offender, from the investigative powers conferred on the administration by domestic tax law are applicable to the person who contravenes the obligations conferred on the administration by section 3 of this Act by the head of the offender.
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, August 19, 2011.
ALBERT
By the King:
Deputy Prime Minister and Minister for Foreign Affairs,
S. VANAKERE
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Notes
(1) 2010-2011 session.
Senate:
Documents.
Bill tabled on 20 April 2011, No. 5-970/1.
Amendments No. 5-970/2.
Report made on behalf of the commission, No. 5-970/3.
Text adopted by Commission No. 5-970/4.
Annales parliamentarians.
Discussion, meeting of May 24, 2011.
Vote, meeting of 24 May 2011.
Chamber:
Documents.
Project transmitted by the Senate, No. 53-1583/1.
Text adopted in plenary and subject to Royal Assent, No. 53-1583/2.
Annales parliamentarians.
Discussion, meeting of 7 July 2011.
Vote, meeting of 7 July 2011.
(2) See Decree of the Flemish Community/ Flemish Region of 7 June 2013 (Moniteur belge of 8 July 2013 - Ed. 1), Decree of the French Community of 19 April 2012 (Moniteur belge of 27 June 2012 - Ed. 1), Decree of the German-speaking Community of 24 September 2012 (Moniteur belge of 24 October 2012 - Ed. 2), Decree of the Walloon Region of 26 April 2012 (Moniteur
(3) This Protocol entered into force on 18 July 2013, in accordance with Article II.

Protocol amending the Convention between Belgium and Denmark with a view to avoiding double taxation and resolving some other issues relating to income and wealth tax signed in Brussels on 16 October 1969, as amended and supplemented by the Protocol signed in Copenhagen on 27 September 1999
The Government of the Kingdom of Belgium,
and
The Government of the Kingdom of Denmark,
Desirous of amending the Convention between Belgium and Denmark with a view to avoiding double taxation and resolving some other issues relating to taxes on income and fortune signed in Brussels on 16 October 1969, as amended and supplemented by the Protocol signed in Copenhagen on 27 September 1999 (hereinafter referred to as "the Convention"),
The following provisions were agreed:
ARTICLE I^er
The text of Article 26 of the Convention is deleted and replaced by the following provisions:
“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 denomination perceived by or on behalf of the Contracting States, or of the Danish local authorities, 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 the 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 and 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, through diplomatic channels, the other Contracting State of the fulfilment of the procedures required by its 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 to taxable periods beginning on or after 1^er January 2010.
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 faith, the undersigned to this duly authorized by their respective Governments have signed this Protocol.
Done in Brussels on 7 July 2009, in duplicate, in English, French, Dutch and Danish languages, all texts being equally authentic. In the event of a discrepancy between the texts, the English text will prevail.