18 NOVEMBER 2003. - An Act to approve the Supplementary Convention, signed in Brussels on 5 November 2002, to the Convention between the Kingdom of Belgium and the Federal Republic of Germany with a view to avoiding double taxation and resolving certain other issues relating to income and property taxes, including the contribution of the patents and property taxes, and its Final Protocol, signed in Brussels on 11 April 1967 (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 Additional Convention, signed in Brussels on 5 November 2002, to the Convention between the Kingdom of Belgium and the Federal Republic of Germany with a view to avoiding double taxation and resolving some other issues relating to income and property taxes, including the contribution of the patents and property taxes, and to its Final Protocol, signed in Brussels on 11 April 1967, 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 18 November 2003.
ALBERT
By the King:
Minister of Foreign Affairs,
L. MICHEL
Minister of Finance,
D. REYNDERS
Seal of the state seal:
The Minister of Justice,
Ms. L. ONKELINX
____
Notes
(1) Session 2001-2002.
Senate.
Documents.
Bill tabled on 18 September 2003, No. 3-196/1.
Annales parliamentarians.
Discussion, meeting of 22 October 2003.
Voting, meeting of 22 October 2003.
Room
Documents
Project transmitted by the Senate, No. 51-337/1.
Text adopted in plenary and subject to Royal Assent, No. 51-337/2.
Annales parlementaire
Discussion, meeting of 6 November 2003.
Voting, meeting of 6 November 2003.
(2) This Convention comes into force on 28 December 2003.

CONVENTION ADDITIONAL TO THE CONVENTION OF 11 APRIL 1967 ENTER THE BELGIUM ROYAL AND THE FEDERAL REPUBLIC OF GERMANY IN THE VIEW OF IMPOSAL DOUBLES AND REGARDAL CERTAINMENTS OTHER MATTERS TO THE IMPLEMENTATION AND ON FORTUNE, INCLUDING THE CONTRIBUTION
The Kingdom of Belgium
and
The Federal Republic of Germany,
Desirous of concluding an additional Convention to the Convention of 11 April 1967 between the Kingdom of Belgium and the Federal Republic of Germany with a view to avoiding double taxation and resolving some other issues relating to income and property taxes, including the contribution of the patents and property taxes, and its Final Protocol (hereinafter referred to as "the Convention" and "the Final Protocol"),
The following provisions were agreed:
Article 1^er
Article 15, paragraph 3, of the Convention is deleted and replaced by the following provision:
(3) Derogation from paragraphs 1^er and 2, remuneration for an employee employed on board a ship or aircraft operated in international traffic, or on board a ship serving in inland navigation, shall be deemed to be related to an activity carried out in the Contracting State in which the seat of the effective management of the enterprise is located and shall be taxable in that State.
Article 2
Item 11 of the Final Protocol is deleted and replaced by the following:
Ad Article 23:
1. Notwithstanding Article 23, paragraph 2, 1°, Belgium shall take into account the revenues referred to in Articles 15 and 19 which are exempted in Belgium in accordance with Article 23, paragraph 2, 1°, to determine the additional tax to the tax of the natural persons established by the Belgian communes and towns. This additional tax is calculated on the tax that would be due in Belgium if the revenues in question were Belgian source revenues.
2. The tax collected in the Federal Republic of Germany on the revenues referred to in 1. above is reduced by an amount equal to 8 percent of this tax.
Article 3
A financial compensation of 18 million Euros per year to amortize the budgetary loss resulting for the Kingdom of Belgium from the amendment of Article 15, paragraph 3 of the Convention, will be paid to the Kingdom of Belgium by the Federal Republic of Germany for 6 years from the year immediately following that of the entry into force of this Additional Convention.
Article 4
The Federal Republic of Germany shall, as soon as it comes into force, register this Additional Convention by the United Nations Secretariat in accordance with Article 102 of the Charter of the United Nations. The Kingdom of Belgium will be informed of this registration, with the United Nations registration number, as soon as the United Nations Secretariat has confirmed it.
Article 5
(1) This Additional Convention will be ratified; instruments of ratification shall be exchanged as soon as possible.
(2) This Additional Convention shall enter into force one month after the exchange of instruments of ratification. It will apply to taxes on income paid or awarded from 1^er January of the year following that of its entry into force.
(3) This Additional Convention shall remain in force as long as the Convention is in force.
In faith, the undersigned, duly authorized to do so, have signed this Additional Convention.
Done in Brussels on 5 November 2002, in duplicate, in German, French and Dutch languages, the three texts being equally authentic.