On 2 July 2026, the Belgian Chamber of Representatives (lower house of parliament) approved the draft law for the ratification of the pending protocol to the 1996 income and capital tax treaty with Vietnam. The protocol, signed 12 March 2012, is the first to amend the treaty and includes an update to the definition of "competent authority" in the case of Belgium and the replacement of Article 26 (Exchange of Information) in line with OECD standards for information exchange. It will enter int…