Clifford Chance
New Belgium-UK double tax treaty
3 January 2013
On 24 December 2012 a protocol entered into force amending the Belgium-UK double tax treaty. The amended treaty includes a provision for the elimination of withholding tax on interest payments between UK and Belgian companies and introduces zero withholding on interest and dividends received by pension funds.
Attached we have summarized the most important new tax measures from this treaty.
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