19 AUGUSTUS 2011. - Wet houdende instemming met het Protocol, gedaan te Parijs op 24 juni 2009, tot wijziging van de Overeenkomst tussen de Regering van het Koninkrijk België en de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen en naar vermogenswinsten, ondertekend te Brussel op 1 juni 1987 (1) (2) (3)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
De Kamers hebben aangenomen en Wij bekrachtigen hetgeen volgt :
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 77 van de Grondwet.
Art. 2. Het Protocol, gedaan te Parijs op 24 juni 2009, tot wijziging van de Overeenkomst tussen de Regering van het Koninkrijk België en de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen en naar vermogenswinsten, ondertekend te Brussel op 1 juni 1987, zal volkomen gevolg hebben.
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal worden bekendgemaakt.
Gegeven te Brussel, 19 augustus 2011.
ALBERT
Van Koningswege :
De Vice-Eerste Minister en Minister van Buitenlandse Zaken,
S. VANACKERE.
De Vice-Eerste Minister en Minister van Financiën,
D. REYNDERS
Met 's Lands zegel gezegeld :
De Minister van Justitie,
S. DE CLERCK
______
Nota
(1) Zitting 2010-2011.
Senaat :
Documenten.
Ontwerp van wet ingediend op 20/04/2011, nr. 5-965/1.
Amendementen nr. 5-965/2.
Verslag, nr. 5-965/3.
Tekst aangenomen door de commissie nr. 5-965/4.
Parlementaire Handelingen.
Bespreking, vergadering van 9 juni 2011.
Stemming, vergadering van 9 juni 2011.
Kamer :
Documenten.
Ontwerp overgezonden door de Senaat, nr. 53-1578/1.
Tekst aangenomen in plenaire vergadering en aan de Koning ter bekrachtiging voorgelegd, nr. 53-1578/2.
Parlementaire Handelingen.
Bespreking, vergadering van 7 juli 2011.
Stemming, vergadering van 7 juli 2011.
(2) Zie Decreet van de Vlaamse Gemeenschap/Gewest van 13 juli 2012 (Belgisch Staatsblad van 11 september 2012 - Ed. 2), Decreet van de Franse Gemeenschap van 19 april 2012 (Belgisch Staatsblad van 27 juni 2012 - Ed. 1), Decreet van de Duitstalige Gemeenschap van 24 september 2012 (Belgisch Staatsblad van 24 oktober 2012 - Ed. 2), Decreet van het Waalse Gewest van 26 april 2012 (Belgisch Staatsblad van 22 mei 2012 - Ed. 1), Ordonnantie van het Brussels Hoofdstedelijk Gewest van 21 december 2012.
(3) Dit Protocol treedt in werking op 24 december 2012, overeenkomstig zijn artikel XX, 1.
Protocol amending the Convention between the Government of the Kingdom of Belgium and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Brussels on 1 june 1987
The Government of the Kingdom of Belgium and the Government of the United Kingdom of Great Britain and Northern Ireland,
Desiring to amend the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Brussels on 1 June 1987 (hereinafter referred to as "the Convention"),
Have agreed as follows :
ARTICLE I
The text of Article 2 of the Convention is deleted and replaced by the following :
1. This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital gains all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular :
(a) in the United Kingdom :
(i) the income tax;
(ii) the corporation tax;
(iii) the capital gains tax;
(iv) the petroleum revenue tax;
(hereinafter referred to as "United Kingdom tax");
(b) in Belgium :
(i) the individual income tax (l'impôt des personnes physiques - de personenbelasting);
(ii) the corporate income tax (l'impôt des sociétés - de vennootschapsbelasting);
(iii) the income tax on legal entities (l'impôt des personnes morales - de rechtspersonenbelasting);
(iv) the income tax on non-residents (l'impôt des non-résidents - de belasting van niet-inwoners);
including the prepayments and the surcharges on these taxes and prepayments;
(hereinafter referred to as "Belgian tax").
4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
ARTICLE II
-
The text of paragraph 1, (i) of Article 3 of the Convention is deleted and replaced by the following :
(i) the term "international traffic" means any transport by a ship, an aircraft or a road or railway vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft or road or railway vehicle is operated solely between places in the other Contracting State;
-
The text of paragraph 1, (j) of Article 3 of the Convention is deleted and replaced by the following :
(j) the term "competent authority" means :
(i) in the United Kingdom, the Commissioners for Her Majesty's Revenue and Customs or their authorised representative; And
(ii) in Belgium, the minister of Finance or his authorised representative;
-
The following sub-paragraph (l) is inserted in paragraph 1 of Article 3 of the
Convention :
(l) the term "pension scheme" means any plan, scheme, fund, trust or other arrangement established in a Contracting State :
(i) to the extent that it is operated to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements, and
(ii) provided that it is either :
A) in the case of Belgium, an entity, including pension funds, or a pension scheme arranged through an insurance company, that is organised under Belgian law and is regulated by the Banking, Finance and Insurance Commission or registered with the Belgian tax administration; or
B) in the case of the United Kingdom, a pension scheme (other than a social security scheme) registered under Part 4 of the Finance Act 2004, including pension funds or pension schemes arranged through insurance companies and unit trusts where the unit holders are exclusively pension schemes.
The competent authorities may agree to include in the above, pension schemes of identical or substantially similar economic or legal nature.
ARTICLE III
-
The text of paragraph 1 of Article 4 of the Convention is deleted and replaced by the following :
1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. However, this term does not include any person who is liable to tax in a Contracting State in respect only of income from sources in that State.
-
The following paragraph 5 is inserted in Article 4 of the Convention :
5. The term "resident of a Contracting State" includes :
(a) a pension scheme established in that State; and
(b) a non-profit organisation that is established and is operated exclusively for religious, charitable, scientific, cultural or educational purposes (or for more than one of those purposes) which is a resident of that State according to its laws, notwithstanding that all or part of its income or gains may be exempt from tax under the domestic law of that State.
ARTICLE IV
Article 8 of the Convention is deleted and replaced by the following :
Article 8
Shipping and Air Transport
1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
ARTICLE V
The text of Article 10 of the Convention is deleted and replaced by the following :
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.
3. Notwithstanding the provisions of paragraph 2 of this Article, dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is :
(a) a company which is a resident of the other Contracting State and which holds, for an uninterrupted period of at least twelve months, shares representing directly at least 10 per cent of the capital of the company paying the dividends;
(b) a pension scheme which is a resident of the other Contracting State, provided that such dividends are not derived from the carrying on of a business by the pension scheme or through an associated enterprise.
4. Notwithstanding the provisions of paragraphs 2 and 3, (a) of this Article, dividends paid out of income (including gains) derived directly or indirectly from immovable property within the meaning of Article 6 of this Convention by an investment vehicle resident of a Contracting State whose income from such immovable property is exempt from tax and which distributes most of that income annually may also be taxed in that State and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the dividends.
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