On 21 June 2023, Belgium and the Netherlands signed the long-awaited new tax treaty. The new tax treaty ("the new Treaty") may impact individuals and companies with activities in Belgium and the Netherlands.
It will take some time before the new Treaty enters into force, as the ratification procedure in both countries still needs to be completed first. It is expected that the new treaty will enter into force on 1 January 2025 at the earliest. Until then, the current tax treaty ("the current Treaty") will continue to apply.
In the meantime, it is good to consider what changes the new treaty will bring to your tax position. For more information, read our (extended) article in Dutch.