Belgian Council of Ministers Approves Pending Protocol to Tax Treaty with Switzerland

During its meeting on 13 May 2026, the Belgian Council of Ministers approved a draft law for the ratification of the pending protocol to the 1978 income and capital tax treaty with Switzerland. The protocol, signed 16 July 2025, includes updates to bring the treaty in line with the latest international standards, including the BEPS standards. It will enter into force once the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into f…