On 18 February 2016, the Belgian Chamber of Representatives approved the pending protocol to the 1978 income and capital tax treaty with Switzerland. The protocol, signed 10 April 2014, amends several articles of the treaty including the replacement of Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange, and changes in the provisions regarding dividends and interest withholding tax as follows:
- Dividends - 0% if the beneficial owner directl…