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9 JUIN 1999. - An Act to assent to the Convention between Belgium and France to avoid dual taxation and to establish rules of mutual administrative and legal assistance in respect of income tax, signed in Brussels on 10 March 1964, made in Brussels on 8 February 1999 (1)

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 Advant to the Convention between Belgium and France in order to avoid double taxation and to establish rules of mutual administrative and legal assistance in respect of income tax, signed in Brussels on 10 March 1964, made in Brussels on 8 February 1999, will come out its full and full effect.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 9 June 1999.
ALBERT
By the King:
Minister of Foreign Affairs,
E. DERYCKE
Deputy Prime Minister
Minister for Foreign Trade,
E. DI RUPO
Minister of Finance,
J.-J. VISEUR
Seal of the state seal:
Minister of Justice,
T. VAN PARYS
____
Note
(1) Meeting 1998-1999.
Senate.
Documents.
Bill, tabled on 19 April 1999, 1-1378/1.
Report, no. 1-1378/2.
Text adopted by the Commission, 1-1378/3.
Annales parliamentarians.
Discussion, meeting of 20 April 1999.
Voting, meeting of 20 April 1999.
House of Representatives.
Documents.
Project transmitted by the Senate, 49-2188/1.
Text adopted in plenary and subject to Royal Assent, 49-2188/2.
Annales parliamentarians.
Discussion, meeting of 29 April 1999.
Vote, meeting of 29 April 1999.
(2) Pursuant to the provisions of Article 3, this Advant entered into force on 27 April 2000.

Coming to the Convention between Belgium and France to avoid double taxation and to establish rules of mutual administrative and legal assistance with respect to income taxes, signed in Brussels on 10 March 1964
The Government of the Kingdom of Belgium
and
The Government of the French Republic
Desirous of amending the Convention between Belgium and France to avoid double taxation and to establish rules of mutual administrative and legal assistance with respect to income tax, signed in Brussels on 10 March 1964 (hereinafter referred to as "the Convention"),
agreed on the following provisions:
Article 1^er
1. Article 11, paragraph 2 (c), of the Convention is replaced by the following provisions:
"(c) Salaries, salaries and other similar remuneration received by a resident of a Contracting State who carries on business in the border area of the other Contracting State and has its permanent home in the border area of the first State shall be taxable only in that State.
The border area of each State includes all communes located in the area delimited by the common border to the Contracting States and a line traced at a distance of twenty kilometres from that border, on the understanding that the communes crossed by this line are incorporated into the border area.
The competent authorities of the Contracting States shall, jointly or separately, determine the terms and conditions for the application of the above provisions and shall, if necessary, agree supporting documents for the purposes of these provisions".
2. For the purposes of the last paragraph of paragraph 1^erforms 276 Grens, 276 Front and 5206 are used until the competent authorities of the Contracting States decide otherwise.
Article 2
Article 25 of the Convention is replaced by the following provisions:
“1. (a) Nationals of a Contracting State shall not be subject in the other Contracting State to any taxation or obligation relating thereto, which is other or heavier than those to which nationals of that other Contracting State are or may be subject to the same situation, particularly in respect of the residence. This provision also applies, notwithstanding the provisions of section 1^erpersons who are not residents of a Contracting State or both Contracting States.
(b) It is understood that a natural or legal person, a partnership or an association that is a resident of a Contracting State is not in the same situation as a natural or legal person, a partnership or an association that is not a resident of that Contracting State, regardless of the definition of nationality, even if legal persons, partnership or association are considered to be nationals of the Contracting State of which they are residents.
2. Notwithstanding the provisions of paragraph 1^erphysical persons who are residents of a Contracting State and who are employed in the other Contracting State shall not be subject in that other Contracting State in respect of the income of that activity to any taxation or relative obligation thereof, which is heavier than those to which or may be subject the natural persons who are residents of that other State and who are employed therein. Personal deductions, deductions and tax reductions based on the situation or family expenses that this other State grants to its own residents are granted to persons referred to in the previous sentence, but they are reduced pro rata to remuneration from that other State in relation to the total of professional incomes, wherever they arise, of which these persons are beneficiaries.
3. The imposition of an agricultural or forestry operation that a resident of a Contracting State has in the other Contracting State, a permanent establishment that a business of a Contracting State has in the other Contracting State, or a fixed base of which a resident of a Contracting State has in the other Contracting State, is not established in that other Contracting State in a manner less favourable than the taxation, as the case may be, of residents or undertakings Personal deductions, deductions and tax reductions based on the situation or family expenses that this other State grants to its own residents are granted to persons referred to in the previous sentence, but they are reduced pro rata to agricultural or forestry incomes, the profits of a company or the income of independent activities carried out in that other State in relation to the total of professional incomes, from which they arise, of which these persons are beneficiaries.
4. The term "nationals" means for each Contracting State:
(a) all natural persons who possess the nationality of that State;
(b) all legal persons, societies of persons and associations constituted in accordance with the law of that State. »
Article 3
1. Each of the Contracting States shall notify the other of the fulfilment of the procedures required by its legislation for the implementation of this Advant. The latter will enter into force on the day of receipt of the last notification.
2. The provisions of the Avenor shall apply:
(a) with respect to Article 1^er income collected, realized, paid or awarded as of 1^er January 1999;
(b) in respect of section 2 to income collected, realized, paid or awarded as of 1^er January 1996.
Article 4
This Coming, which is an integral part of the Convention, will remain in force as long as the Convention itself remains in force.
In faith of what, the undersigned, duly authorized to do so, have signed this Advant.
Done in Brussels on 8 February 1999, in duplicate, in French and Dutch languages, both texts being equally authentic.
For the Government of the Kingdom of Belgium:
Mr. J.-J. VISEUR,
Minister of Finance
Mr. D. STRAUSS-KAHN,
Minister of Economy, Finance and Industry