Executive summary
The Belgian and French Finance Ministers signed a new double tax treaty and protocol on 9 November 2021. These documents were published on 16 November1 and will replace the currently in-force treaty, which was concluded in 1964 and modified by several additional protocols over the years. The renewal has been on the agenda for several years, as the 1964 treaty was no longer in line with international Organisation for Economic Co-operation and Development (OECD) principles.
Th…