The US Treasury Department  has announced this Wednesday 2nd of January 2008 that on 28 December 2007  the exchange of the ratification documents took place between the two countries.

That triggers the fact that the new US - Belgium tax treaty has entered into force on January 1st 2008 (please note there are some exceptions to this date - see the treaty).

Here the new tax treaty.

Note that the law approving the tax treaty has not yet been published at the Belgian Official Gazette.

A first comment by PwC.

Stephen G Hürner
Tax partner