Date: 15/11/2021 | Ministry of Finance
Tax treaty between Norway and Belgium
The Convention between the Kingdom of Norway and the Kingdom of Belgium for the avoidance of double taxation with respect to taxes on income and for the prevention of fiscal evasion was signed on 23 April 2014 and entered into force on 26 April 2018. The text of the convention in included in Prop. 100 S (2013-2014).
The has later been amended by Protocol signed 08.09.2021. The text of the amending protocol is included in Prop. 240 S (2020-2021). The amending protocol is not yet in effect.
- Part 1: The Convention Prop 100 S (2013-2014)
- Part 2: Protocol amending the Convention: Prop 240 S (2020-2021) (in Norwegian)
Under Article 24 no 3 of the Convention between Norway and Belgium the competent authorities has reached a mutual agreement on interpretation and application of the Convention in relation to Norwegian seconded National Experts working in Belgium (PDF).
Terminated Convention (1988)
The previous Double Tax Convention between the Kingdom of Norway and the Kingdom of Belgium was signed on 14 April 1988 and entered into force on 4 October 1991. The Convention was later amended by Protocol signed on 10 September 2009. The Protocol entered into force on 19 July 2013. The Double Tax Convention with amending Protocol was terminated with effect as of 1 January 2019.