Belgium has 95 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Japan complies with the minimum standard.

Belgium signed the MLI in 2017 and deposited its instrument of ratification on 26 June 2019, listing 90 tax agreements.1 The MLI entered into force for Belgium on 1 October 2019.

Belgium is generally implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Belgium indicated in its response of the Peer Review questionnaire that bilateral negotiations would be used with Chinese Taipei, Germany, Norway and Switzerland.

No jurisdiction has raised any concerns about their agreements with Belgium.


← 1. In total, Belgium listed 99 agreements under the MLI, nine of which (the agreements with Botswana, the Isle of Man, Macau (China), Oman, Qatar, and Uganda* and the new agreements with Moldova*, Russia and Tajikistan*) are not yet in force.

← 2. For its agreements listed under the MLI, Belgium is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2020

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at