Belgium

Belgium has exchange of information relationships with 120 jurisdictions through 102 DTCs and 20 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Antigua and Barbuda TIEA  7 Dec 2009  2009-12-07 not yet in force  1900-01-01 Yes Yes
Hong Kong, China DTC  10 Dec 2003  2003-12-10 7 Oct 2004  2004-10-07 No No
Malaysia DTC  24 Oct 1973  1973-10-24 14 Aug 1975  1975-08-14 Yes No
Gabon DTC  14 Jan 1993  1993-01-14 13 May 2005  2005-05-13 Yes No
Ecuador DTC  18 Dec 1996  1996-12-18 18 Mar 2004  2004-03-18 Unreviewed No
Oman DTC  16 Dec 2008  2008-12-16 not yet in force  1900-01-01 Unreviewed No
Sweden DTC  5 Feb 1991  1991-02-05 24 Feb 1993  1993-02-24 Yes No
Turkmenistan DTC  17 Dec 1987  1987-12-17 8 Jan 1991  1991-01-08 No No
Poland DTC  20 Aug 2001  2001-08-20 29 Apr 2004  2004-04-29 Yes Yes
Philippines DTC  2 Oct 1976  1976-10-02 9 Jul 1980  1980-07-09 Yes No
Spain DTC  14 Jun 1995  1995-06-14 25 Jun 2003  2003-06-25 Yes No
Germany DTC  11 Apr 1967  1967-04-11 30 Jul 1969  1969-07-30 Yes No
Romania DTC  4 Mar 1996  1996-03-04 17 Oct 1998  1998-10-17 Yes No
Albania DTC  14 Nov 2002  2002-11-14 1 Sep 2004  2004-09-01 Yes No
Tajikistan DTC  10 Feb 2009  2009-02-10 not yet in force  1900-01-01 No Yes
Ukraine DTC  20 May 1996  1996-05-20 25 Feb 1999  1999-02-25 Yes No
Thailand DTC  16 Oct 1978  1978-10-16 28 Dec 1980  1980-12-28 Unreviewed No
France DTC  10 Mar 1964  1964-03-10 17 Jun 1965  1965-06-17 Yes Yes
Argentina DTC  12 Jun 1996  1996-06-12 21 Jul 1999  1999-07-21 Yes No
Portugal DTC  16 Jul 1969  1969-07-16 19 Feb 1971  1971-02-19 Yes No
Morocco DTC  4 May 1972  1972-05-04 5 Mar 1975  1975-03-05 Yes No
South Africa DTC  1 Feb 1995  1995-02-01 10 Oct 1998  1998-10-10 Yes No
Senegal DTC  29 Sep 1987  1987-09-29 4 Feb 1993  1993-02-04 Yes No
Hungary DTC  19 Jul 1982  1982-07-19 25 Apr 1982  1982-04-25 No No
Kazakhstan DTC  16 Apr 1998  1998-04-16 13 Apr 2000  2000-04-13 No No
United Arab Emirates DTC  30 Sep 1996  1996-09-30 6 Jan 2004  2004-01-06 Yes No
Uganda DTC  27 Jul 2007  2007-07-27 not yet in force  1900-01-01 Yes No
Singapore DTC  6 Nov 2006  2006-11-06 27 Nov 2008  2008-11-27 Yes Yes
Czech Republic DTC  16 Dec 1996  1996-12-16 24 Jul 2000  2000-07-24 Yes Yes
Russian Federation DTC  16 Jun 1995  1995-06-16 26 Jun 2000  2000-06-26 Yes No
Korea, Republic of DTC  29 Aug 1977  1977-08-29 19 Sep 1979  1979-09-19 Yes No
Denmark DTC  16 Oct 1969  1969-10-16 31 Dec 1970  1970-12-31 Yes Yes
Malta DTC  28 Jun 1974  1974-06-28 3 Jan 1975  1975-01-03 Yes No
Serbia DTC  21 Nov 1980  1980-11-21 26 May 1983  1983-05-26 Unreviewed No
Saint Lucia TIEA  7 Dec 2009  2009-12-07 20 Feb 2014  2014-02-20 Yes Yes
Anguilla TIEA  24 Sep 2010  2010-09-24 not yet in force  1900-01-01 Yes Yes
Finland DTC  18 May 1976  1976-05-18 27 Dec 1978  1978-12-27 Yes Yes
Former Yugoslav Republic of Macedonia DTC  6 Jul 2010  2010-07-06 not yet in force  1900-01-01 Yes Yes
Turkey DTC  2 Jun 1987  1987-06-02 8 Oct 1991  1991-10-08 Yes No
Japan DTC  28 Mar 1968  1968-03-28 16 Apr 1970  1970-04-16 Yes No
Austria DTC  29 Dec 1971  1971-12-29 28 Jun 1973  1973-06-28 Yes No
Ghana DTC  14 Jun 2005  2005-06-14 17 Oct 2008  2008-10-17 Yes No
India DTC  26 Apr 1993  1993-04-26 1 Oct 1997  1997-10-01 Yes No
Latvia DTC  21 Apr 1999  1999-04-21 7 May 2003  2003-05-07 Yes No
Bulgaria DTC  25 Oct 1988  1988-10-25 28 Nov 1991  1991-11-28 No No
Mexico DTC  24 Nov 1992  1992-11-24 1 Feb 1997  1997-02-01 Yes No
Bahamas, The TIEA  7 Dec 2009  2009-12-07 not yet in force  1900-01-01 Yes Yes
Brazil DTC  23 Jun 1972  1972-06-23 13 Jul 1973  1973-07-13 Yes No
New Zealand DTC  15 Sep 1981  1981-09-15 8 Dec 1983  1983-12-08 Yes No
China DTC  7 Oct 2009  2009-10-07 4 Jan 2013  2013-01-04 Yes Yes
San Marino DTC  21 Dec 2005  2005-12-21 25 Jun 2007  2007-06-25 Yes Yes
Cyprus DTC  14 May 1996  1996-05-14 8 Dec 1999  1999-12-08 Yes No
Tajikistan DTC  17 Dec 1987  1987-12-17 8 Jan 1991  1991-01-08 Unreviewed No
Kosovo DTC  21 Nov 1980  1980-11-21 20 May 1983  1983-05-20 Unreviewed No
United Kingdom DTC  1 Jun 1987  1987-06-01 21 Oct 1989  1989-10-21 Yes Yes
Macao, China DTC  19 Jun 2006  2006-06-19 not yet in force  1900-01-01 Yes No
Qatar DTC  6 Nov 2007  2007-11-06 not yet in force  1900-01-01 Yes No
Saint Vincent and the Grenadines TIEA  7 Dec 2009  2009-12-07 not yet in force  1900-01-01 Yes Yes
Azerbaijan DTC  18 May 2004  2004-05-18 12 Aug 2006  2006-08-12 Yes No
Bangladesh DTC  18 Oct 1990  1990-10-18 9 Dec 1997  1997-12-09 Unreviewed No
Croatia DTC  2 Jun 2003  2003-06-02 1 Jan 2005  2005-01-01 Yes No
Chinese Taipei DTC  13 Oct 2004  2004-10-13 14 Dec 2005  2005-12-14 Unreviewed No
Aruba TIEA  24 Apr 2014  2014-04-24 not yet in force  1900-01-01 Yes Yes
Australia DTC  13 Oct 1977  1977-10-13 1 Nov 1979  1979-11-01 Yes No
Greece DTC  25 May 2004  2004-05-25 30 Dec 2005  2005-12-30 Yes No
Luxembourg DTC  17 Sep 1970  1970-09-17 30 Dec 1972  1972-12-30 Yes Yes
Mauritius DTC  4 Jul 1995  1995-07-04 28 Jan 1999  1999-01-28 Yes No
Isle of Man DTC  16 Jul 2009  2009-07-16 not yet in force  1900-01-01 Yes Yes
Venezuela DTC  22 Apr 1993  1993-04-22 13 Nov 1998  1998-11-13 Unreviewed No
Ireland DTC  24 Jun 1970  1970-06-24 31 Dec 1973  1973-12-31 Yes No
Monaco TIEA  15 Jul 2009  2009-07-15 not yet in force  1900-01-01 Yes Yes
Moldova, Republic of DTC  17 Dec 1987  1987-12-17 8 Jan 1991  1991-01-08 No No
Canada DTC  23 May 2002  2002-05-23 6 Oct 2004  2004-10-06 Yes No
Bermuda TIEA  11 Apr 2013  2013-04-11 not yet in force  1900-01-01 Unreviewed Yes
Rwanda DTC  16 Apr 2007  2007-04-16 6 Jul 2010  2010-07-06 Unreviewed No
Grenada TIEA  18 Mar 2010  2010-03-18 9 Jan 2012  2012-01-09 Yes Yes
Uzbekistan DTC  14 Nov 1996  1996-11-14 8 Jul 1999  1999-07-08 Unreviewed No
Lithuania DTC  26 Nov 1998  1998-11-26 5 May 2003  2003-05-05 Yes No
Former Yugoslav Republic of Macedonia DTC  21 Nov 1980  1980-11-21 20 May 1983  1983-05-20 Yes No
Bahrain DTC  4 Nov 2007  2007-11-04 11 Dec 2014  2014-12-11 Yes No
Congo, Republic of the DTC  23 May 2007  2007-05-23 not yet in force  1900-01-01 Unreviewed No
Chile DTC  6 Dec 2007  2007-12-06 5 May 2010  2010-05-05 Yes No
Pakistan DTC  17 Mar 1980  1980-03-17 2 Sep 1983  1983-09-02 Yes No
Tunisia DTC  7 Oct 2004  2004-10-07 5 Jun 2009  2009-06-05 Yes No
Indonesia DTC  16 Sep 1997  1997-09-16 7 Nov 2001  2001-11-07 Yes No
Estonia DTC  5 Nov 1999  1999-11-05 15 Apr 2003  2003-04-15 Yes No
Saint Kitts and Nevis TIEA  18 Dec 2009  2009-12-18 20 Feb 2014  2014-02-20 Yes Yes
Mongolia DTC  26 Sep 1995  1995-09-26 30 Mar 2000  2000-03-30 Unreviewed No
Switzerland DTC  28 Aug 1978  1978-08-28 26 Sep 1980  1980-09-26 Yes Yes
Montenegro DTC  21 Nov 1980  1980-11-21 20 May 1983  1983-05-20 Unreviewed No
Andorra TIEA  23 Oct 2009  2009-10-23 13 Jan 2015  2015-01-13 Yes Yes
Jersey TIEA  13 Mar 2014  2014-03-13 not yet in force  1900-01-01 Unreviewed Yes
Israel DTC  13 Jul 1972  1972-07-13 4 Nov 1975  1975-11-04 Yes No
Georgia DTC  14 Dec 2000  2000-12-14 4 May 2004  2004-05-04 Yes No
Slovenia DTC  22 Jun 1998  1998-06-22 2 Oct 2002  2002-10-02 Yes No
Italy DTC  29 Apr 1983  1983-04-29 29 Jul 1989  1989-07-29 Yes No
Sri Lanka DTC  3 Feb 1983  1983-02-03 12 Jun 1985  1985-06-12 Unreviewed No
Cayman Islands TIEA  24 Apr 2014  2014-04-24 not yet in force  1900-01-01 Unreviewed Yes
Egypt DTC  3 Jan 1991  1991-01-03 3 Mar 1997  1997-03-03 Unreviewed No
Kyrgyzstan DTC  17 Dec 1987  1987-12-17 8 Jan 1991  1991-01-08 No No
United States DTC  27 Nov 2006  2006-11-27 28 Dec 2007  2007-12-28 Yes Yes
Kuwait DTC  10 Mar 1990  1990-03-10 28 Oct 2000  2000-10-28 No No
Iceland DTC  23 May 2000  2000-05-23 19 Jun 2003  2003-06-19 Yes No
Gibraltar TIEA  16 Dec 2009  2009-12-16 17 Jun 2014  2014-06-17 Yes Yes
Bosnia and Herzegovina DTC  21 Nov 1980  1980-11-21 26 May 1983  1983-05-26 Unreviewed No
Viet nam DTC  28 Feb 1996  1996-02-28 25 Jun 1999  1999-06-25 Unreviewed No
Belize TIEA  29 Dec 2009  2009-12-29 30 Mar 2014  2014-03-30 Yes Yes
Norway DTC  14 Apr 1988  1988-04-14 4 Oct 1991  1991-10-04 Yes Yes
Uruguay DTC  23 Aug 2013  2013-08-23 not yet in force  1900-01-01 Yes Yes
Algeria DTC  15 Dec 1991  1991-12-15 10 Jan 2003  2003-01-10 Unreviewed No
Seychelles DTC  27 Apr 2006  2006-04-27 not yet in force  1900-01-01 Yes No
Dominica TIEA  26 Feb 2010  2010-02-26 24 Nov 2014  2014-11-24 Yes Yes
Cook Islands TIEA  9 Sep 2015  2015-09-09 18 Dec 2015  2015-12-18 Unreviewed Yes
Guernsey TIEA  24 Apr 2014  2014-04-24 not yet in force  1900-01-01 Unreviewed Yes
Nigeria DTC  20 Nov 1989  1989-11-20 27 Oct 1994  1994-10-27 Yes No
Netherlands DTC  5 Jun 2001  2001-06-05 31 Dec 2002  2002-12-31 Yes Yes
Liechtenstein TIEA  10 Nov 2009  2009-11-10 12 Jun 2015  2015-06-12 No Yes
Montserrat TIEA  16 Feb 2010  2010-02-16 18 Nov 2015  2015-11-18 Yes Yes
Slovakia DTC  15 Jan 1997  1997-01-15 13 Jun 2000  2000-06-13 Yes No
Armenia DTC  7 Jun 2001  2001-06-07 1 Oct 2004  2004-10-01 Unreviewed No
Belarus DTC  7 Mar 1995  1995-03-07 13 Oct 1998  1998-10-13 Unreviewed No
Côte d'Ivoire DTC  25 Nov 1977  1977-11-25 30 Dec 1980  1980-12-30 Unreviewed No