Overeenkomsten tot voorkoming van dubbele belasting Land
Ondertekening
In werking
B.S
Bull.(Ov.)
ALBANIE
14/11/02
01/09/04
10/11/04
ALGERIJE
15/12/91
10/01/03
20/02/03
836
ARGENTINIE
12/06/96
22/07/99
27/10/99
799
ARMENIE (ex-USSR) (1)
17/12/87
08/01/91
23/03/91 07/01/92
705 714
ARMENIE (nieuw)
07/06/01
01/10/04
18/11/04
AUSTRALIE
13/10/77
01/11/79
31/10/79
580
Circulaire
Bull.(Circ.)
AAF/2007-0577 (AAF 7/2008) dd. 22.04.2008 Ci R9 USSR/433.344 van 28/10/94 AFZ 97/616 van 15/07/97(instr.)
744
Ci. R9 Aus/330.472 van 12/3/82
606 632
Ci. R9 Aus/330.472 van 10/8/84 AUSTRALIE(aanv.prot.)
20/03/84
20/09/86
16/09/86
655
AZERBEIDJAN (ex-USSR)(2)
17/12/87
08/01/91
23/03/91
705 714
AZERBEIDJAN (nieuw)
18/05/04
12/08/06
09/10/06
BANGLADESH
18/10/90
09/12/97
11/06/99
796
BOSNIE-HERZ.(ex-Joegosl.)(3)
21/11/80
26/05/83
20/05/83
619
16/09/2013
Ci. R9 Aus 330.472 van 10/5/89
684
Ci. R9 USSR/433.344 van 28/10/94 AFZ 97/616 van 15/07/97(instr.)
744
AFZ/96-863 van 20/04/00
804
Ci R9 Joeg/357.227van 26.02.93
726
Pagina 1 op 13
Land
BRAZILIE
Ondertekening
23/06/72
In werking
13/07/73
B.S
11/07/73
Bull.(Ov.)
511
Circulaire
Bull.(Circ.)
Circ.977 dd. 19.03.1974 Circ.977, add. dd. 18.07.1978 Circ.977, 2de add. dd. 10.02.1981 AFZ/1996-0153 (AFZ 10/2008) dd. 22.04.2008 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
518 565 594
Circ.977,2de add.van 10/2/81 BRAZILIE(aanv.ov)
20/11/02
23/10/07
27/11/07
BULGARIJE
25/10/88
28/11/91
28/12/91
713
Ci.R9.Bulgarije/401.452 dd. 08.11.1993 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
733
CANADA
29/05/75
12/08/76
11/09/76
545
Ci.R9 CDN/285.960 van 20/02/79 CI.RH.624/561.555(AOIF 7/2004)
572
CANADA (nieuw)
23/05/02
06/10/04
24/09/04
CHILI
06/12/07
05/05/10
27/05/10
CHINA (V.rep.)
18/04/85
11/09/87
11/11/87
668
Ci.R9/China 372.993 van 26/4/88 AFZ/97- 060 van 31/7/97
CHINA (V.rep.)(aanv.prot.)
27/11/96
04/05/00
12/07/00
807
CONGO(DEMOCRATISCHE REPUBLIEK)
23/05/07
24/12/11
10/02/12
CYPRUS
14/05/96
08/12/99
24/12/99
801
DENEMARKEN
16/10/69
31/12/70
30/01/71 06/02/71
483
16/09/2013
673 774
Ci.R9 Dk/ 256.350 van 11/2/71 Circ. 956 van 22/10/71 Circ.956, add.van 19/10/77
484 493 557
Pagina 2 op 13
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
DENEMARKEN (Prot.)
27/09/99
25/04/03
DENEMARKEN(Protocol)
07/07/09
18/07/13
DUITSLAND
11/04/67
30/07/69
30/07/69 07/08/69
467
DUITSLAND (Aanv.ov.)
05/11/02
28/12/03
11/12/03
844
ECUADOR
18/12/96
18/03/04
08/03/04
EGYPTE
03/01/91
03/03/97
24/07/97
EMIRATEN (Ver. Ar.)
30/09/96
06/01/04
24/12/03
ESTLAND
05/11/99
15/04/03
10/07/03
FILIPPIJNEN
02/10/76
09/07/80
24/06/80
16/09/2013
Circulaire
Bull.(Circ.)
20/10/03
Ci.R.9 D/250.178 van 9/10/69 Circ.954 dd. 05.07.1971(Deel 1) Circ.954 dd. 05.07.1971(Deel 2) Circ 954 van 16/1/78 Ci.R.14/382.994 van 6/2/89 Ci.R.9 D/420.635 van 27/7/90 Ci.R.9 RFA/412.373 van 26/2/93 Ci.R.14/454.609 van 14/9/93 Ci.R.9 D/450.374 van 17/2/94 AFZ/96.258(AFZ17/2003)van 24/7/03 AFZ/96-258 (AFZ 17/2004) dd. 10.12.2004
469 488 560 681 697 726 732 737
AFZ/1997-0066 (AFZ 8/2008) dd. 22.04.2008 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008 775
AFZ/96-886 dd. 16.01.1998 AFZ/96-886 dd. 17.04.2000 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
780 804
AFZ nr. 14/2009 dd 05/10/2009 Add. van 28/03/2012 bij de Circulaire AFZ n° 14/2009 dd 05/10/2009 (AFZ/1996-0494)
587
Ci.R9 Fil /328.958 van 12/1/82 Ci.R9 Fil/328.958, add.van 7/2/84 Ci.R9 Fil/328.958,2de add. van 14/5/87
Pagina 3 op 13
604 627 663
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
FILIPPIJNEN(prot.)
11/03/96
24/12/99
24/12/99 04/04/00
801
FINLAND
18/05/76
27/12/78
20/12/78
570
FINLAND (aanv. Ov.)
13/03/91
16/07/97
11/08/98
786
FINLAND (prot)
15/09/09
18/07/13
26/07/13
FRANKRIJK
10/03/64
17/06/65
24/06/65 04/11/65
422
FRANKRIJK-av. van 71
15/02/71
19/07/73
30/06/73 27/09/73
510
FRANKRIJK-av. van 99
08/02/99
27/04/00
23/05/00 26/09/00 31/10/00
806
FRANKRIJK-av.van 08
12/12/08
17/12/09
08/01/10
FRANKRIJK-av.van 09
07/07/09
01/07/13
02/08/13
16/09/2013
Circulaire
Bull.(Circ.)
AFZ/INTERN.IB/FILIPPIJNEN 96-0293 dd. 11.12.2001 AFZ/2006-0837 (AFZ 9/2008) dd. 22.04.2008 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008 Ci.R9.Finl./328.075 van 20/11/81
823
602
AFZ 97/917 van 10/04/98
783
Circ.920 van 18/08/66 Circ.920,1ste.add.van 05/10/67 Circ.920,2de.add.van 27/03/68 Circ.920,3de.add.van 10/10/68 Circ.920,4de.add.van 13/08/71
433 446 452 457 489
Circ.920,5de.add.van 30/05/73 Circ.920,6de.add.van 15/03/78 Circ.920,7de.add.van 10/05/78 Ci.R9.F/475.126 van 28/05/98 Ci.R9.F/509.317 van 20/08/98
510 562 564 784 786
AFZ/Intern.IB/96.0470 van 26.10.00
810
Ci.RH 82/535.091 van 18/06/01 AFZ/Intern ISR/96.0470 van 06/05/02 CI R9 F/554.009(AOIF3/2004) dd14.01.04 Circ.n° AFZ/08-0408 (AFZ 17/09) dd. 17/12/09 Uitsvoeringswet van 07/05/09 Add. van 8/01/10 aan de circ. n° AFZ/08-0408 (AFZ 17/09) van 17/12/09
Pagina 4 op 13
817 828
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
GABON
14/01/93
13/05/05
08/06/05
GEORGIE (ex-USSR)(2)
17/12/87
08/01/91
23/03/91 07/01/92
GEORGIE (nieuw.)
14/12/00
04/05/04
18/05/04
GHANA
22/06/05
17/10/08
11/12/08
GRIEKENLAND
24/05/68
27/05/70
29/05/70
GRIEKENLAND (nieuw)
25/05/04
30/12/05
02/02/06
HONG KONG
10/12/03
07/10/04
10/11/04
HONGARIJE
19/07/82
25/02/84
16/03/84 13/06/84
628
IERLAND
24/06/70
31/12/73
19/02/74
517
IJSLAND
23/05/00
19/06/03
01/10/03
INDIA-
26/04/93
01/10/97
26/05/98
784
INDONESIE
16/09/97
07/11/01
29/03/02
826
16/09/2013
705 714
476
Circulaire
Bull.(Circ.)
Ci. R9. USSR/433.344 van 28/10/94 AFZ 97/616 van 15/07/97(instr.)
744
Ci R9 Gr/ 254.505 van 25/08/70 Ci.961 van 20/03/72 Ci.R9 Gr/368.367van 10/10/86 Ci.R9 Gr/368.367 van 31/05/88
478 496 655 674
AFZ n°4/2005/ 97- 0060 van 31/03/05 Ci R9 H/ 315.486 van 13/9/84
633
Circ.979 van 19/04/74 Circ.979, add.van 16/02/76
519 538
AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008 AFZ 96/303 van 17/11/98 AFZ /Intern.ISR/India 96/303, add. van 15/01/01
Pagina 5 op 13
788 812
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
Circulaire
Bull.(Circ.)
Ci.R9 Isr/ 273.489 van18/10/78
ISRAEL
13/07/72
04/11/75
01/11/75 19/08/78
535
ITALIE
29/04/83
29/07/89
22/03/90
694
ITALIE(aanv. prot.)
19/12/84
29/07/89
28/09/89 22/03/90
688
ITALIE(aanv. prot.2)
11/10/04
17/04/13
18/06/13
IVOORKUST
25/11/77
30/12/80
08/01/81
593
Ci R9 C.Iv/303.198 van 16/4/82 Ci R9 C.Iv/303.198, add van 21/10/83
JAPAN
28/03/68
16/04/70
08/04/70
474
Ci.R9Jap./ 252.905 van 22/4/70 Circ.967 van 15/03/73
JAPAN(prot. bij DBV)
09/11/88
16/11/90
28/03/91
705
KAZACHSTAN
16/04/98
13/04/00
02/08/00
807
KIRGIZSTAN(ex-USSR)(1)
17/12/87
08/01/91
23/03/91 07/01/92
705 714
KOEWEIT
10/03/90
28/10/00
06/10/00 07/09/01
810 819
KOREA (Zuid)
29/08/77
19/09/79
23/10/79
579
16/09/2013
568
Ci.R.9 It/359.349 dd. 24.12.1987 Ci.R.9 It/308.394 dd. 6.07.1990 AFZ/98-354 dd. 14.10.1998 AFZ/Intern.ISR/96-566 dd. 05.04.2001 AFZ/1996-566 (AFZ 10/2004) dd. 26.04.2004 Ci. R9 It/ 308.394van 6/7/90
669 697 787 814 697
607 623 475 506
Ci.R9.Japon/392.052 van 7/6/91
707
AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008 Ci .R9 USSR/433.344 van 28/10/94 AFZ 97/616 van 15/07/97(instr.)
744
AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
Ci.R9.Corée/323.553 van 12/5/81 Ci.R9.Corée/323.553 van 10/9/84
597 633
Pagina 6 op 13
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
KOREA (Zuid)(aanv. ov.)
20/04/94
31/12/96
11/06/98 27/10/98
784 799
KROATIE (ex-Joegosl.)(3)
21/11/80
26/05/83
20/05/83
619
KROATIE (nieuw)
31/10/01
01/04/04
27/04/04
LETLAND
21/04/99
07/05/03
10/07/03
LITOUWEN
26/11/98
05/05/03
10/07/03
LUXEMBURG
17/09/70
30/12/72
27/01/73
LUXEMBURG (Av.)
11/12/02
20/12/04
22/12/04 23/02/06
LUXEMBURG(Av.van 09)
16/07/09
25/06/13
26/07/13
MACEDONIE(ex-Joegosl.)(3)
21/11/80
26/05/83
20/05/83
619
MALEISIE
24/10/73
14/08/75
13/08/75
533
MALEISIE (aanv.ov. )
25/07/79
25/07/79
08/01/80
582
MALTA
28/06/74
03/01/75
19/12/75
537
MALTA(aanv.prot.)
23/06/93
17/10/02
20/02/03
836
16/09/2013
Circulaire
Bull.(Circ.)
AFZ/97-84 van 26/06/97
774
Ci R9 Joeg/357.227 van 26.02.93
726
AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
505
Ci.R9.Lux/264.471 van 11/05/73 Circ. 973 van 10/12/73 Circ.973, add.van 07/08/74 Ci.R9.Lux/380.465 van 6/10/89
509 515 522 688
Ci. R9 Joeg/357.227van 17/01/95
747
Ci. R9 Mal/ 275.951van 26/11/79
580
Ci.R9 GBY/ 283.726 van 13/7/77
554
Pagina 7 op 13
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
MAROKKO
04/05/72
05/03/75
08/03/75
529
MAROKKO(avenant)
14/02/83
12/10/90
06/04/91
706
MAROKKO(nieuw)
31/05/06
30/04/09
06/05/09
MAURITIUS
04/07/95
28/01/99
18/08/99
797
MEXICO
24/11/92
01/02/97
18/12/97 04/03/98
779 783
MOLDAVIE(ex-USSR)(1)
17/12/87
08/01/91
23/03/91 07/01/92
705 714
MONGOLIE
26/09/95
30/03/00
30/03/00
804
MONTENEGRO(3)
21/11/80
26/05/83
20/05/83
NEDERLAND
19/10/70
01/10/71
25/09/71
16/09/2013
490
Circulaire
Bull.(Circ.)
Ci.R9 Ma/ 304.307 van 23/1/79 Ci.R9 Ma/ 304.307 van 15/10/91
571 711
Ci R9 Ma/304.307van 15/10/91
711
AFZ/98-583 van 27/04/00
805
AFZ /97- 0040 van 12/05/98
783
Ci.R9.USSR/433.344 dd. 28.10.1994 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
Ci.R9 NL/258.773 van 4/10/71 Circ.971 van 18/10/73 Ci.R9 NL/357.790 van 12/02/88 Ci.RH 241/415.068 van 29/11/91 Ci.C 37.875/H van 22/05/92 Ci.R9 NL/392.562 van 06/08/92 Ci.RH 241/495.263 van 27/01/98 AFZ/96-720 van 11/08/98
744
490 514 671 712 718 721 780 786
Pagina 8 op 13
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
Circulaire
Bull.(Circ.)
AFZ/2002-0097 van 14/03/03 AFZ/96-258(afz17/2003)van24/7/03 AFZ/04-0313(AFZ8/2004)dd28/04/04 AFZ/2004(AFZ/2004-1162)dd.22.11.2004 Ci.RH.331/603.909 (AOIF Nr. 27/2010) dd 31.03.2010 Add.dd15.06.2010 Ci.RH.331/603.909dd31.03.2010
NEDERLAND (nieuw)
05/06/01
31/12/02
20/12/02 04/09/03
NIEUW-ZEELAND
15/09/81
08/12/83
06/12/83
624
Ci.R.9 NZ/334.039 dd. 10.09.1984 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
NIGERIA
20/11/89
27/10/94
27/01/98
781
AFZ/97-908 van 06/03/98 AFZ/97-908 van 28/09/98
NOORWEGEN
14/04/88
04/10/91
19/12/91
713
NOORWEGEN (Protocol)
10/09/09
17/07/13
OEKRAINE
20/5/96
25/02/99
19/10/99
798
OEZBEKISTAN
14/11/96
08/07/99
27/10/99
799
OEZBEKISTAN(aanv.prot.)
17/04/98
08/07/99
27/10/99
799
OOSTENRIJK
29/12/71
28/06/73
11/07/73
511
PAKISTAN
17/03/80
02/09/83
05/10/83
623
POLEN
14/09/76
21/09/78
19/09/78
567
POLEN(nieuw)
20/08/01
29/04/04
27/04/04
16/09/2013
633 781 786
Ci. R9. N/357.370 van 02/07/93
730
AFZ/INTERN.IB/OEKRAINE 96-425 dd. 28.02.2001 AFZ/1996-0425 (AFZ 12/2008) dd. 22.04.2008 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
813
AFZ/1996-0398 (AFZ 11/2008) dd. 22.04.2008 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
Circ.975 van 18/12/73
515
Ci. R9 Pak/ 357.139 van 5/9/84 Ci. R9 Pak/ 357.139 van 20/3/85
632 639
Ci.R9 PL/ 300.673 van 25/4/79
574
Pagina 9 op 13
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
PORTUGAL
16/07/69
19/02/71
02/03/71
484
PORTUGAL(aanv.ov.)
06/03/95
05/04/01
05/04/01
815
ROEMENIE-
04/03/96
17/10/98
18/12/98
790
RUSSISCHE FEDERATIE
16/06/95
26/06/00
27/10/00
810
RWANDA
16/04/07
06/07/10
22/07/10
SAN MARINO
21/12/05
25/06/07
24/07/07
SAN MARINO (Protocol)
14/07/09
18/07/13
SENEGAL
29/09/87
04/0 /93
15/04/93
728
SERVIE (3)
21/11/80
26/05/83
20/05/83
619
SINGAPORE
08/02/72
03/10/73
28/09/73
512
SINGAPORE (aanv)
10/12/96
05/05/04
11/05/04
SINGAPORE (nieuw)
06/11/06
27/11/08
11/12/08
SINGAPORE (Protocol)
16/07/09
20/09/13
10/09/13
16/09/2013
Circulaire
Bull.(Circ.)
Circ.964 van 03/11/72
502
AFZ /97-1034 n°15/2002 van 24/06/02
Ci.R9 Joeg /357.227 van 7/9/84 Ci.R9 Joeg /357.227 van 26/02/93
829
633 726
Circ.974 van 14/12/73 Circ.974, add.van 15/05/75 Ci.R9.Sing./258.737 van 29/7/92
515 530 719
Pagina 10 op 13
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
SLOVENIE
22/06/98
02/10/02
29/11/02
832
SLOWAKIJE
15/01/97
13/06/00
15/06/00
806
SPANJE
24/09/70
08/10/72
04/10/72
502
SPANJE (nieuw)
14/06/95
25/06/03
22/09/03
SPANJE(avenant)
22/06/00
25/06/03
22/09/03
SRI LANKA
03/02/83
12/06/85
22/06/85
642
TADZJIKISTAN(ex-USSR)(1)
17/12/87
08/01/91
23/03/91 07/01/92
705 714
TAIWAN
13/10/04
14/12/05
23/12/05
THAILAND
16/10/78
28/12/80
14/03/81
595
TSJECHIE
16/12/96
24/07/00
24/10/00 09/12/00
810
TUNESIE
22/02/75
16/10/76
14/10/76
546
TUNESIE(nieuw)
07/10/04
05/06/09
05/06/09
TURKIJE
02/06/87
08/10/91
30/11/91
16/09/2013
Circulaire
Bull.(Circ.)
Circ.969 van 11/05/73
508
Ci.R9 SL/ 353.787van 31/10/86
656
Ci .R9 USSR/433.344 van 28/10/94 AFZ 97/616 van 15/07/97(instr.)
744
AFZ/2003-0343-6 (AFZ 6/2008) dd. 12.03.2008
712
Ci.R9/Thai 328/709 van 28/12/81 Ci.R9/Thai 328/709 van 10/08/84 AFZ/Intern.ISR/Thaïland 99-176 van 19/11/01
603 632 822
AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
Ci.R9 Tun/ 285.449 van 3/8/79
577
Ci. R9 Turkije/436.676 du 6/4/93
727
Pagina 11 op 13
Land
Ondertekening
TURKMENISTAN(ex-USSR)(1)
17/12/87
In werking
08/01/91
B.S
23/03/91 07/01/92
Bull.(Ov.)
705 714
Circulaire
Bull.(Circ.)
Ci.R9.USSR/433.344 dd. 28.10.1994 AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008
744
AFZ 97/616 van15/07/97(instr.) VENEZUELA
22/04/93
13/11/98
14/04/99
793
VERENIGD KONINKRIJK
01/06/87
21/10/89
01/12/89
690
VERENIGD KONINKRIJK(prot)
24/06/09
24/12/12
28/12/12
VERENIGDE STATEN
09/07/70
13/10/72
04/10/72
502
VERENIGDE STATEN (aanv.prot.)
31/12/87
03/08/89
13/10/89
689
VERENIGDE STATEN (nieuw)
27/11/06
28/12/07
09/01/08
VIETNAM
28/02/96
25/06/99
10/09/99
798
WIT-RUSLAND
07/03/95
13/10/98
18/12/98
790
ZUID-AFRIKA
01/02/95
10/10/98
11/06/99
796
ZWEDEN
05/02/91
24/02/93
27/02/93
727
ZWITSERLAND
28/08/78
26/09/80
14/10/80
590
16/09/2013
AFZ/97-0695 van 22.09.00
809
Ci.R9 R.U/ 421.844 van 14/9/90
699
Ci.R9.USA/ 255.902 van 29/12/70 Ci.R9.USA/ 264.228 van 03/01/73 Ci.R9.USA/ 416.592 van 12/03/90 Ci.R9.USA/ 426.621 van 13/01/93
482 505 693 725
Ci.R9.USA/405.873 van 30/3/89 Ci.R9.USA/416.592 van 12/3/90
683 693
AFZ/96-0053 van 19/11/1999
799
Ci. R9 Zweden / 425.737van 21/01/91 Ci. R9 Zweden / 425.737 van 09/08/94 Ci.R9 CH/ 308.617 van 25/9/81
703 742 600
Pagina 12 op 13
Land
Ondertekening
In werking
B.S
Bull.(Ov.)
Circulaire
Bull.(Circ.)
(1) Tot nader order is de Overeenkomst met de ex-USSR voorlopig van toepassing. (2) Alleen België past de Overeenkomst met de ex-USSR voorlopig toe. (3) De Overeenkomst met ex-Joegoslavië is voorlopig van toepassing.
16/09/2013
Pagina 13 op 13
