On 27 May 2016, the Belgian government approved for ratification the pending protocol to the 2001 income and capital tax treaty with Poland. The protocol, signed 14 April 2014, is the first to amend the treaty. The main amendments are as follows:
- Article 10 (Dividends) is amended to provide a dividend withholding tax exemption if the beneficial owner directly holds at least 10% of the paying company's capital for a uninterrupted period of at least 24 months, or the beneficial owner is a pens…