Executive summary
On 25 November 2021, the Belgian and Dutch tax authorities notified the Belgium-Netherlands double tax treaty as a covered tax agreement under the Multilateral Instrument (MLI).
The pending treaty negotiations between Belgium and the Netherlands were the reason for not notifying the Belgium-Netherlands treaty as a covered tax treaty before. However, following a certain delay in this negotiation process, both countries decided to now implement the tax treaty-related Base Erosion a…