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28 FEVRIER 2014. - Loi portant assentiment à l'Accord entre le Royaume de Belgique et la Principauté de Liechtenstein en vue de l'échange de renseignements en matière fiscale, fait à Bruxelles le 10 novembre 2009 (1) (2) (3)

As Enacted (Moniteur belge) Cited authorities 2 Cited in Related
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PHILIPPE, Roi des Belges,

A tous, présents et à venir, Salut.

Les Chambres ont adopté et Nous sanctionnons ce qui suit :

Article 1er. La présente loi règle une matière visée à l'article 77 de la Constitution.

Art. 2. L'Accord entre le Royaume de Belgique et la Principauté de Liechtenstein en vue de l'échange de renseignements en matière fiscale, fait à Bruxelles le 10 novembre 2009, sortira son plein et entier effet.

Promulguons la présente loi, ordonnons qu'elle soi revêtue du sceau de l'Etat et publiée par le Moniteur belge.

Donné à Bruxelles, le 28 février 2014.

PHILIPPE

Par le Roi :

Le Vice-Premier Ministre et Ministre des Affaires étrangères,

D. REYNDERS

Le Ministre des Finances,

K. GEENS

Scellé du sceau de l'Etat :

La Ministre de la Justice,

Mme A. TURTELBOOM

_______

Notes

(1) Sénat (www.senate.be) :

Documents : 5-2203.

Annales du Sénat : 7/11/2013.

Chambre des représentants (www.lachambre.be) :

Documents : 53-3115.

Compte rendu intégral : 19/12/2013.

(2) Voir le Décret de la Communauté flamande/la Région flamande du 7 juin 2013 (Moniteur belge du 27 juin 2013), le Décret de la Communauté française du 11 avril 2014 (Moniteur belge du 26 mai 2014 - Ed. 1), le Décret de la Communauté germanophone du 24 juin 2013 (Moniteur belge du 25 juillet 2013), le Décret de la Région wallonne du 28 avril 2014 (Moniteur belge du 27 mai 2014 - Ed. 1) et l'Ordonnance de la Région de Bruxelles-Capitale du 11 juillet 2013 (Moniteur belge du 23 juillet 2013 - Ed. 1).

(3) Entrée en vigueur : 12/06/2014.

AGREEMENT

BETWEEN

THE KINGDOM OF BELGIUM

AND

THE PRINCIPALITY OF LIECHTENSTEIN

FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

the Government of the Kingdom of Belgium

And

The Government of the Principality of Liechtenstein,

herein referred to as "the Contracting Parties",

whereas the Contracting Parties recognise that the well-developed economic ties between the Contracting Parties call for further cooperation;

whereas the Contracting Parties wish to develop their relationship further by cooperating to their mutual benefits in the field of taxation;

whereas the Contracting Parties wish to strengthen the ability of both Contracting Parties to enforce their respective tax laws; and

whereas the Contracting Parties wish to establish the terms and conditions governing the exchange of information on tax matters;

have agreed as follows:

Article 1

Object and Scope of the Agreement

The Contracting Parties, through their competent authorities, shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement, including information that is foreseeably relevant to the determination, assessment and collection of such taxes with respect to persons subject to such taxes or to the investigation in or prosecution of criminal tax matters in relation to such persons. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable.

Article 2

Jurisdiction

A requested Party is not obliged to provide information which is neither held by its authorities, nor in the possession or control of persons who are within its territorial jurisdiction.

Article 3

Taxes Covered

  1. This Agreement shall apply to the following taxes:

    1. in the case of Liechtenstein,

      (i) the personal income tax (Erwerbssteuer);

      (ii) the corporate income tax (Ertragssteuer);

      (iii) the corporation taxes (Gesellschaftssteuern);

      (iv) the real estate capital gains tax (Grundstücksgewinnsteuer);

      (v) the wealth tax (Vermögenssteuer);

      (vi) the coupon tax (Couponsteuer);

      (vii) the estate, inheritance and gift taxes (Nachlass-, Erbanfalls- und Schenkungssteuern); and

      (viii) the value added tax,

    2. in the case of Belgium,

      (i) the individual income tax;

      (ii) the corporate income tax;

      (iii) the income tax on legal entities;

      (iv) the income tax on non-residents; and

      (v) the value added tax.

  2. This Agreement shall apply also to any identical or substantially similar taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes if the Contracting Parties, through their competent authorities, so agree. The competent authority of each Contracting Party shall notify the other of any substantial changes in laws which may affect the obligations of that Party pursuant to this Agreement.

  3. This Agreement shall not apply to taxes imposed in both Contracting Parties by or on behalf of its political subdivisions or local authorities until the date on which Belgium shall notify Liechtenstein through diplomatic channels that Belgium agrees on such application.

    Article 4

    Definitions

  4. In this Agreement, unless otherwise defined:

    1. "Liechtenstein" means the Principality of Liechtenstein, and, when used in a geographical sense, the area in which the tax laws of the Principality of Liechtenstein apply;

    2. "Belgium" means the Kingdom of Belgium; used in a geographical sense, it means the territory of the Kingdom of Belgium, including the territorial sea and any other area in the sea and in the air within which the Kingdom of Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction;

    3. "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form;

    4. "public collective investment fund or scheme" means any collective investment scheme or fund in which the purchase, sale or redemption of units, shares or other interests is not implicitly or explicitly restricted to a limited group of investors;

    5. "company" means any body corporate, as well as entities and special asset endowments that are treated as a body corporate for tax purposes;

    6. "competent authority" means,

      (i) in the case of Liechtenstein, the Government of the Principality of Liechtenstein or its authorised representative; and

      (ii) in the case of Belgium, the Minister of Finance or his authorised representative;

    7. "criminal laws" means all criminal laws designated as such under domestic law, irrespective of whether such are contained in the tax laws, the criminal code or other statutes;

    8. "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the requesting Party;

    9. "information" means any fact, statement or record in whatever form;

    10. "information gathering measures" means administrative or judicial procedures enabling a requested Party to obtain and provide the information requested;

    11. "person" means an individual, a company, a dormant inheritance and any other body of persons;

    12. "principal class of shares" means the class or classes of shares representing a majority of the voting power or of the statutory capital of the company;

    13. "publicly traded company" means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;

    14. "recognised stock exchange" means any stock exchange that fulfils the material requirements of Article 4 of the directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004;

    15. "requested Party" means the Contracting Party to this Agreement which is requested to provide information or has provided information in response to a request;

    16. "requesting Party" means the Contracting Party to this Agreement submitting a request for or having received information from the requested Party;

    17. "tax" means any tax covered by this Agreement.

  5. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires or the competent authorities agree on a common meaning pursuant to the provisions of Article 10 of this Agreement, have the meaning that it has at that time under the laws of that Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.

    Article 5

    Exchange of Information Upon Request

  6. The competent authority of the requested Party shall provide upon request by the requesting Party information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the requested Party needs such information for its own tax purposes or the conduct being investigated would constitute a crime under the laws of the requested Party if it had occurred in the territory of the requested Party. The competent authority of the requesting Party shall only make a request for information pursuant to this Article when it is unable to obtain the requested information by other means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty.

  7. If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, the requested Party shall use all appropriate information gathering measures to provide the requesting Party with the information requested, notwithstanding that the requested Party may not, at that time, need such information for its own tax purposes.

  8. If specifically requested by the competent authority of the requesting Party, the competent authority of the requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records.

  9. Notwithstanding any contrary provisions in its domestic laws, each...

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