On 23 April 2014, officials from Belgium and Norway signed a new income tax treaty. Once in force and effect, the new treaty will replace the current treaty signed in April 1988 and its amending protocol signed in September 2009.
Taxes Covered
The treaty applies to the following Belgian taxes:
- Individual income tax
- Corporate income tax
- Income tax on legal entities
- Income tax on non-residents
The treaty applies to the following Norwegian taxes:
- National tax on income
- Municipal tax on …