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Amending Protocol to Tax Treaty between Belgium and Luxembourg has Entered into Force — Orbitax Tax News & Alerts

The amending protocol to the 1970 tax treaty between Belgium and Luxembourg entered into force on 11 February 2022 according to a notice published in the Luxembourg Official Gazette on 14 March. The protocol, signed 5 December 2017, is the third to amend the treaty and replaces paragraph 8 of the final protocol to the treaty, which clarifies the treatment of dependent personal services (Article 15). The protocol applies retroactively from 1 January 2015.