At its meeting on November 26, 2025, the Federal Council adopted the dispatch on the supplementary agreement to the double taxation agreement (DTA) with Belgium.
The supplementary agreement implements the minimum standards for double taxation agreements and, in particular, contains an abuse clause that is based on the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. It also adapts the DTA in some respects to the current treaty policy of both countries.
Before the supplementary agreement can enter into force, it must be approved by the parliaments of both countries.
The press release with further information (incl. enclosures) can be downloaded here.
