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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belgiquelex.be - Carrefour Bank of Legislation

19 AOUT 2011. - An Act to approve the Agreement between the Kingdom of Belgium and the Grand Duchy of Luxembourg on 16 July 2009 with a view to avoiding double taxation and resolving certain other issues relating to income and property taxes, and the Final Protocol thereto, signed in Luxembourg on 17 September 1970, as amended by the Avenor, signed on 11 December 2002 (3) in Brussels (2)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. L'Avenant et l'Echange de lettres, fait à Bruxelles le 16 juillet 2009, à la Convention entre le Royaume de Belgique et le Grand Duchy de Luxembourg en vue d' éviter les double impositions et de règlement certaines autres questions en matière d'taxs sur le revenu et sur la fortune, et le Protocole finale y relatif, signé à Luxembourg le 17 septembre 1970, telles que modifiés par l'Avenant, signé à Bruxelles le 11 décembre 2002, sort leur plein.
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:
Minister of Foreign Affairs,
K. DE GUCHT
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
Seen and sealed the state seal:
Minister of Justice,
S. DE CLERCK
____
Note
(1) 2010-2011 session.
Senate:
Documents.
Bill tabled on 20 April 2011, No. 5-972/1.
Amendments 5-972/2.
Report made on behalf of the commission, No. 5-972/3.
Text adopted by Commission 5-972/4.
Annales parliamentarians.
Discussion, meeting of May 24, 2011.
Vote, meeting of 24 May 2011.
House of Representatives:
Documents.
Project transmitted by the Senate, No. 53-1585/1.
Text adopted in plenary and subject to Royal Assent, No. 53-1585/2.
Annales parliamentarians.
Discussion, meeting of 7 July 2011.
Vote, meeting of 7 July 2011.
(2) See decree of the Flemish Community/Region of 13 July 2012 (Moniteur belge du 6 septembre 2012), decree of the French Community of 19 April 2012 (Moniteur belge du 27 juin 2012), decree of the German-speaking Community of 24 September 2012 (Moniteur belge du 24 octobre 2012 - Ed. 2), decree of the Walloon Region of 26 April 2012 (Moniteur belge du 22 mai 2012 - Ed. 1), ordinance of the Region of Brussels
(3) These acts entered into force on 25 June 2013.

Coming to the Convention between the Kingdom of Belgium and the Grand Duchy of Luxembourg with a view to avoiding double taxation and resolving some other issues relating to income and property taxes, and the Protocol thereto, signed in Luxembourg on 17 September 1970, as amended by the Avenor, signed in Brussels on 11 December 2002
The Government of the Kingdom of Belgium
and
the Government of the Grand Duchy of Luxembourg,
Desirous of amending the Convention between the Kingdom of Belgium and the Grand Duchy of Luxembourg with a view to avoiding double taxation and resolving some other issues relating to income and property taxes, and the Protocol thereto, signed in Luxembourg on 17 September 1970, as amended by the Avenor, signed in Brussels on 11 December 2002, hereafter referred to as "the Convention",
The following provisions were agreed:
ARTICLE Ier
Article 26 of the Convention is deleted and replaced by the following:
“Article 26
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 1er and 2.
2. Information received under paragraph 1er 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 1er, 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 1er 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 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. In no case shall the provisions of paragraph 3 be construed as permitting a Contracting State to refuse to disclose information requested by the other Contracting State solely because such information is held by a bank, other financial institution, trust, foundation, agent or person acting as an agent or trustee or because such information relates to the property rights of a person. »
ARTICLE II
Each Contracting State shall notify the other by diplomatic means of the fulfilment of the procedures required by its legislation for the implementation of this Agreement. The Avenor to the Convention shall enter into force on the date of receipt of the last notification, and shall be applicable:
(a) in respect of taxes withheld from the source, the income awarded on or after 1er January of the calendar year immediately following the year in which the Advant comes into force;
(b) in respect of other income taxes, taxes due for any tax period beginning on or after 1er January of the calendar year immediately following the year in which the Advant comes into force;
(c) in respect of other taxes, taxation of which the fact-generating person shall enter or after 1er January of the calendar year immediately following the year in which the Advant comes into force.
ARTICLE III
This Coming, which will be an integral part of the Convention, will remain in force as long as the Convention itself.
In faith of what, the undersigned, duly authorized to do so, have signed this Advant.
Done in Brussels on 16 July 2009, in duplicate, in French and Dutch, both texts being equally authentic.

Embassy of the Grand Duchy of Luxembourg in Brussels
Brussels, 16 July 2009.
Excellency,
I have the honour to refer to the Convention between the Grand Duchy of Luxembourg and the Kingdom of Belgium with a view to avoiding double taxation and resolving some other issues relating to taxes on income and on capital and the Final Protocol thereto, signed in Luxembourg on 17 September 1970, as amended by the Avenor, signed in Brussels on 11 December 2002, hereafter referred to as "the Government", and propose on behalf of the Avenor
1. It agreed that the competent authority of the requested State shall, upon request of the competent authority of the requesting State, provide the information for the purposes referred to in Article 26.
2. The competent authority of the requesting State shall provide 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 requested information:
(a) the identity of the person under review or investigation;
(b) the information sought, including its nature and the form in which the requesting State wishes to receive the information of the requested State;
(c) the tax purpose in which the information is requested;
(d) the reasons that suggest that the requested information is held in the requested State or is in the possession or control of a person within the jurisdiction of the requested State;
To His Excellency Mr. Didier Reynders,
Minister of Finance of the Kingdom of Belgium
(e) to the extent they are known, the name and address of any person to whom it is deemed to be in possession of the information requested;
(f) a declaration stating that the application complies with this Convention;
(g) a statement stating that the requesting State has used to obtain the information all available means in its own territory, other than those that would cause disproportionate difficulties.
I have the honour to propose that, if the foregoing is acceptable to your Government, this letter and your confirmation together constitute an Agreement between our governments that will become an integral part of the Convention on the date of coming into force of the Avenor.
Please accept, Your Excellency, the assurance of my highest consideration.
A. BERNS,
Ambassador Extraordinary and Plenipotentiary of the Grand Duchy of Luxembourg

Kingdom of Belgium
Brussels, 16 July 2009.
Excellency,
I have the honour to acknowledge receipt of your letter dated 16 July 2009, which reads as follows:
"I have the honour to refer to the Convention between the Grand Duchy of Luxembourg and the Kingdom of Belgium with a view to avoiding double taxation and resolving some other issues relating to income and capital taxes and the Protocol thereto, signed in Luxembourg on 17 September 1970, as amended by the Avender signed in Brussels on 11 December 2002, hereafter referred to as "the Government", and propose on behalf of the Government
1. It agreed that the competent authority of the requested State shall, upon request of the competent authority of the requesting State, provide the information for the purposes referred to in Article 26.
2. The competent authority of the requesting State shall provide 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 requested information:
(a) the identity of the person under review or investigation;
(b) the information sought, including its nature and the form in which the requesting State wishes to receive the information of the requested State;
(c) the tax purpose in which the information is requested;
(d) the reasons that suggest that the requested information is held in the requested State or is in the possession or control of a person within the jurisdiction of the requested State;
A His Excellency Mr. Alphonse BERNS,
Ambassador Extraordinary and Plenipotentiary of the Grand Duchy of Luxembourg
(e) to the extent they are known, the name and address of any person to whom it is deemed to be in possession of the information requested;
(f) a declaration stating that the application complies with this Convention;
(g) a statement stating that the requesting State has used to obtain the information all available means in its own territory, other than those that would cause disproportionate difficulties.
I have the honour to propose that, if the foregoing is acceptable to your Government, this letter and your confirmation together constitute an Agreement between our governments that will become an integral part of the Convention on the date of coming into force of the Avenor. »
I have the honour to confirm the agreement of the Government of the Kingdom of Belgium on the content of your letter. Therefore, your letter and confirmation together constitute an Agreement between our governments which will become an integral part of the Convention on the date of the coming into force of the Avenor.
Please accept, Your Excellency, the assurance of my highest consideration.
D. REYNDERS,
Minister of Finance of the Kingdom of Belgium