On April 24th, 2014, Belgium signed a tax information exchange agreement (TIEA) with Guernsey. The agreement was signed by Guernsey on May 7th, 2014.
The agreement applies to the following Belgian taxes:
- Individual income tax
- Corporate income tax
- Income tax on legal entities
- Income tax on non-residents
- Value added tax
- Inheritance tax and transfer duty upon death
- Registration duties on donations
The agreement applies to the following Guernsey taxes:
- Income tax
- Dwellings profits tax
The ag…