• Service: Tax, Global Mobility Services, International Tax
  • Type: Regulatory update
  • Date: 3/21/2014

United Kingdom - Tax agreements signed with Germany, Belgium 

March 21: Representatives of the governments of the United Kingdom and Germany earlier this week signed a Protocol to the existing UK-Germany income tax treaty.

The Protocol, signed on 17 March 2014, generally would provide for transposition of new Article 7 to the OECD model tax treaty. The Protocol is subject to each country’s ratification processes before it can enter into force. Read text of the Protocol.

A second Protocol to the income tax treaty between the UK and Belgium was signed on 13 March 2014, to:

  • Clarify that the amendments made to the 1987 income tax treaty by the 2010 Protocol, apply not only to federal taxes, but also to those applied by the regions (Brussels-Capital, Flemish, and Walloon regions) and the Communities (Flemish, French, and German speaking)
  • Confirm that the regional and communal Finance Ministers are recognized as “competent authorities”

The Protocol will enter into force after ratification. Read text of the second Protocol with Belgium.

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