Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Belgium

1981 agreement

Status: In force
Signed: 15 September 1981
In force: 8 December 1983
Effective:

In New Zealand: From 1 April 1984.
In Belgium: Income subject to withholding tax, from 1 January 1984; other provisions, from taxable periods beginning 1 January 1984.
Refer to Article 28 of the agreement.

Legislation: Double Taxation Relief (Belgium) Order 1983 (New Zealand Legislation website)

Second protocol to the 1981 agreement

Text: DOC (65KB)
PDF (84KB)
Status: Pending
Signed: 7 December 2009
In force: Pending
Effective: Pending
Legislation: Double Taxation Relief (Belgium) Amendment Order 2010 (New Zealand Legislation website)
National interest
analysis:
PDF (93KB)

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