On 4 September 2018, Belgium published in the Official Gazette the Law of 11 September 2015 for giving effect to the amending protocol to the 1987 income tax treaty with Turkey. The notes to the law include that the protocol entered into force on 3 August 2018. The protocol, signed 9 July 2013, is the first to amend the treaty. It updates the definition of competent authority in respect of Belgium under Article 3 (General Definitions), replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange, and replaces Article 27 (Assistance in Recovery).
The protocol applies from 1 January 2019.