December 21, 2018
Ministry of Finance
New Tax Convention with Belgium will Enter into Force
[Provisional translation]
1. On December 20, mutual notifications necessary for the entry into force of the Convention between Japan and the Kingdom of Belgium for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on October 12, 2016) were completed between the Government of Japan and the Government of the Kingdom of Belgium.
2. This Convention, accordingly,will enter into force on January 19, 2019 (the thirtieth day after the date of completion of the mutual notifications) and will be applicable:
(a) in the case of Japan:
(i) with respect to taxes levied on the basis of a taxable period, for taxes for any taxable period beginning on or after January 1, 2020; and
(ii) with respect to taxes levied not on the basis of a taxable period, for taxes levied on or after January 1, 2020; and
(b) in the case of Belgium:
(i) with respect to taxes due at source, on income credited or payable on or after January 1, 2020;
(ii) with respect to other taxes on income, on income of taxable periods beginning on or after January 1, 2020; and
(iii) with respect to other taxes, on taxes due in respect of taxable events taking place on or after January 1, 2020.
【Reference】Texts and Outline of the Convention
・“Convention between Japan and the Kingdom of Belgium for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:323KB)
・English(PDF:424KB)）
・Outline of the Convention.
→New Tax Convention with Belgium was Signed (October 12, 2016)