Federal Council adopts dispatch on amendment of DTA with Belgium
Bern, 26.11.2025 — During its meeting on 26 November 2025, the Federal Council adopted the dispatch on the additional agreement supplementing the double taxation agreement (DTA) with Belgium. The agreement implements the minimum standards for double taxation agreements.
In particular, the additional agreement contains an abuse clause which refers to 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 the two countries.
The cantons and the business circles concerned have welcomed the conclusion of the additional agreement. It still has to be approved by parliament in both countries before it can come into force.