ARTICLE 31
U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
Termination
The Convention will continue in effect indefinitely, but may be terminated by either State at any time after the year 1975. A State seeking to terminate the Convention must give notice at least 6-months before the end of the calendar year through diplomatic channels. If the Convention is terminated, such termination will be effective with respect to income of calendar years or taxable years beginning (or, in the case of taxes payable to source, payments made) on or after January 1 next following the expiration of the 6-month period. However, upon prior notice to be given through diplomatic channels, the provisions of Article 17 (Social Security Payments) may be terminated by either State at any time after this Convention enters into force.
October 6, 1970.
PROTOCOL
Technical Explanation of the Supplementary Protocol Signed at Washington. D.C. on December 31, 1987 Modifying and Supplementing the Convention Between the United States of America and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention
of Fiscal Evasion with Respect to Taxes on Income, Signed at Brussels on July 9. 1970.
The Protocol signed at Washington, D.C. on December 31, 1987 (hereafter referred to as "the Protocol") amends the Convention signed on July 9, 1970 (hereafter referred to as " the 1970 Convention"). It is an intermediate step in the renegotiation of the 1970 Convention.
The technical explanation is an official guide to the Protocol. It reflects policies behind particular provisions and understandings reached with respect to the application and interpretation of the Protocol.
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