Belgian DTAs With Mexico And Uruguay Enter Into Force

The Belgian Ministry of finance issued a press release, announcing that the Protocol amending the existing Belgian – Mexican Double Taxation Agreement (DTA) entered into force on August 19, 2017. At the same time, Belgian Ministry of finance announced that the DTA between Belgium and Uruguay entered into force on August 4, 2017.

Protocol Amending the Belgian – Mexican DTA

The Protocol entered into force on August 19 and the provisions of the Protocol shall have effect from January 1, 2018. The Protocol contains provisions that amend the following Articles of the Belgian – Mexican DTA from 1992: Article 4 (“Resident”), Article 5 (“Permanent establishment”), Article 10 (“Dividends”), Article 11 (“Interest”), Article 12 (“Royalties”), Article 13 (“Capital gains”), Article 25 (“Exchange of information”) and Article 26 (“Assistance in the collection of taxes”).

Belgian - Uruguayan DTA Entered into Force

Based on Article 28, Paragraph 2 of the DTA (“Entry into force”) the provisions of the DTA shall have effect on January 1, 2018. The existing taxes to which the Convention shall apply are in particular:

  • In the case of Belgium:
    • the individual income tax
    • the corporate income tax
    • the income tax on legal entities
    • the income tax on non-residents; including the prepayments and the surcharges on these taxes and prepayments
  • In the case of Uruguay:
    • the tax on business income (Impuesto a las Rentas de las Actividades Económicas - IRAE);
    • the personal income tax (Impuesto a las Rentas de las Personas Físicas - IRPF);
    • the non-residents income tax (Impuesto a las Rentas de los No Residentes - IRNR);
    • the tax for social security assistance (Impuesto de Asistencia a la Seguridad Social - IASS); and
    • the capital tax (Impuesto al Patrimonio - IP);

Sources: DTA Belgium-Mexico (in Dutch), DTA Belgium-Uruguay

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