Law Approving The Endorsement And The Exchange Of Letters, Made In Brussels On July 16, 2009, The Convention Between The Kingdom Of Belgium And The Grand Duchy Of Luxembourg For The Avoidance Of Double Taxation And Set Some Other Questio

Original Language Title: Loi portant assentiment à l'Avenant et à l'Echange de lettres, faits à Bruxelles le 16 juillet 2009, à la Convention entre le Royaume de Belgique et le grand-duché de Luxembourg en vue d'éviter les doubles impositions et de régler certaines autres questio

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2011015097&caller=list&article_lang=F&row_id=1100&numero=1188&pub_date=2013-07-26&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-07-26 Numac: 2011015097 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 19 August 2011. -Law on consent to the rider and the exchange of letters, made in Brussels on July 16, 2009, the Convention between the Kingdom of Belgium and the Grand Duchy of Luxembourg for the avoidance of double taxation and certain other matters tax on the income and wealth, and the final Protocol y matter, signed at Luxembourg on 17 September 1970 as amended by the Protocol signed in Brussels on 11 December 2002 (1) (2) 3-ALBERT II, King of the Belgians, have all, present and future, 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 supplementary agreement and exchange of letters, made in Brussels on July 16, 2009, the Convention between the Kingdom of Belgium and the Grand Duchy of Luxembourg for the avoidance of double taxation and some other issue tax on the income and wealth, and the final Protocol y matter, signed at Luxembourg on 17 September 1970 , as amended by the Protocol signed in Brussels on 11 December 2002, 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 in Brussels, August 19, 2011.
ALBERT by the King: the Minister for Foreign Affairs, K. DE GUCHT the 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 _ Note (1) Session 2010-2011.
Senate: Documents.
Bill filed April 20, 2011, no. 5 - 972/1.
Amendments 5-972/2.
Report on behalf of the Committee, no 5-972/3.
Text adopted by the Committee 5-972/4.
Parliamentary Annals.
Discussion, meeting of May 24, 2011.
Vote, May 24, 2011 meeting.
House of representatives: Documents.
Draft transmitted by the Senate, no. 53-1585/1.
Text adopted in plenary meeting and submitted to the Royal assent, no. 53-1585/2.
Parliamentary Annals.
Discussion, July 7, 2011 meeting.
Vote, July 7, 2011 meeting.
(2) see Decree of the Flemish Community/Region of July 13, 2012 (Moniteur belge of 6 September 2012), Decree of the French community of April 19, 2012 (Moniteur belge of 27 June 2012), Decree of the German-speaking community of September 24, 2012 (Moniteur belge of 24 October 2012 - ed. 2), Decree of the Walloon Region from 26 April 2012 (Moniteur belge of 22 may 2012 - Ed 1) , order of the Region of Brussels - capital of May 2, 2013 (Moniteur belge of May 17, 2013 - Ed. 2).
(3) these acts came into force on 25 June 2013.

Amendment to the Convention between the Kingdom of Belgium and the Grand Duchy of Luxembourg for the avoidance of double taxation and certain other matters respect to taxes on income and on capital and the final Protocol y matter, signed at Luxembourg on 17 September 1970, as amended by the Protocol, signed in Brussels on 11 December 2002 the Government of Kingdom of Belgium and the Government of the Grand Duchy of Luxembourg Desiring to amend the Convention between the Kingdom of Belgium and the Grand Duchy of Luxembourg for the avoidance of double taxation and some other issues regarding taxes on income and fortune and the final Protocol y matter, signed at Luxembourg on 17 September 1970, as amended by the Protocol signed in Brussels on 11 December 2002 hereinafter referred to as 'the Convention', have agreed upon the following provisions: ARTICLE I: article 26 of the Convention shall be deleted and replaced by the following: Article 26 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 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 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. in any case the provisions of paragraph 3 shall not be construed as allowing a Contracting State to withhold information requested by the other State Contracting 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 fiduciary or because the information relate to the rights of property of a person. "ARTICLE II each of the Contracting States shall notify each other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this amendment to the Convention.
The amendment to the Convention will enter into force on the date of receipt of the later of these notifications and shall be applicable: has) with regard to taxes withheld at source, the attributed income on or after January 1 of the following calendar year immediately the year in which the amendment enters into force;
(b) in respect of other taxes on income, to taxes due for any taxable period beginning on or after 1 January in the calendar year immediately following the year in which the amendment will enter into force;
(c) with regard to other taxes, to taxes which the operative event will take place on or after 1 January in the calendar year immediately following the year in which the Protocol enters into force.
SECTION III this amendment, which will be an integral part of the Convention, shall remain in force as long as the Convention itself.
In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol.
Done at Brussels, 16 July 2009, in duplicate, in French and in Dutch, both texts being equally authentic.

Embassy of the Grand Duchy of Luxembourg to Brussels Brussels, July 16, 2009.
Excellency, I have the honour to refer to the agreement between the Grand Duchy of Luxembourg and the Kingdom of Belgium for the avoidance of double taxation and certain other matters respect to taxes on income and on capital and the final Protocol y matter, signed at Luxembourg on 17 September 1970, as amended by the Protocol signed in Brussels on 11 December 2002 hereinafter referred to as 'the Convention', and offers on behalf of the Government of the Grand Duchy of Luxembourg to add the following information: 1. it is agreed that the competent authority of the requested State provides at the request of the competent authority of the requesting State information for the purposes referred to in article 26.
2. 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 requested information 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;
His Excellency Mr. Didier Reynders, Minister of Finance of the Kingdom of Belgium (e) insofar as they are known, 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 request is in conformity with this Convention;
(g) 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.
I have the honour to propose that, if the foregoing is acceptable to your Government, this letter and your confirmation shall together constitute an agreement between our Governments which will become an integral part of the Convention on the date of entry into force of the Protocol.
Please accept, Excellency, the assurances of my highest consideration.
A. BERNS, Ambassador Extraordinary and Plenipotentiary of the Grand Duchy of Luxembourg Kingdom of Belgium Brussels, July 16, 2009.
Excellency, I have the honour to acknowledge receipt of your letter of July 16, 2009, worded as follows: ' I have the honour to refer to the agreement between the Grand Duchy of Luxembourg and the Kingdom of Belgium for the avoidance of double taxation and certain other matters respect to taxes on income and on capital and the final Protocol y matter. signed at Luxembourg on 17 September 1970, as amended by the Protocol signed in Brussels on 11 December 2002, hereinafter referred to as 'the Convention', and offers on behalf of the Government of the Grand Duchy of Luxembourg to add the following information: 1. it is agreed that the competent authority of the requested State provides at the request of the competent authority of the requesting State information for the purposes referred to in article 26.
2. 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;
His Excellency Mr. Alphonse BERNS, Ambassador Extraordinary and Plenipotentiary of the Grand Duchy of Luxembourg (e) insofar as they are known, 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 request is in conformity with this Convention;
(g) 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.
I have the honour to propose that, if the foregoing is acceptable to your Government, this letter and your confirmation shall together constitute an agreement between our Governments which will become an integral part of the Convention on the date of entry into force of the Protocol. "I have the honour to confirm the agreement of the Government of the Kingdom of Belgium on the contents of your letter. Therefore your letter and this confirmation shall together constitute an agreement between our Governments which will become an integral part of the Convention at the date of the entry into force of the Protocol.
Please accept, Excellency, the assurances of my highest consideration.
D. REYNDERS, Minister of Finance of the Kingdom of Belgium