Belgium has 95 tax agreements in force, as reported in its response to the Peer Review questionnaire. Forty-five of those agreements comply with the minimum standard.
Belgium signed the MLI in 2017 and deposited its instrument of ratification on 26 June 2019. The MLI entered into force for Belgium on 1 October 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Belgium has not listed its agreements with Germany, Norway and Switzerland under the MLI but has signed a bilateral complying instrument in respect of the agreement with Norway and indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in the agreements with Germany and Switzerland.
Belgium is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1