Luxembourg's Council of Ministers has reportedly approved a pending protocol to the 1970 tax treaty with Belgium. The protocol, signed 5 December 2017, is the third to amend the treaty and replaces paragraph 8 of the final protocol to the treaty as amended through 2009. Paragraph 8 clarifies the treatment of dependent personal services. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January 2015.