Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Belgium

Recent developments relating to MAP in Belgium prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Belgium is in contact with Austria to make adaptations specifically concerning art. 25 of the treaty (given the reservations Austria made under art. 16 MLI).

• Belgium has taken action - next to notifying treaties as CTAs to the BEPS MLI - by negotiating and concluding complying instruments to make treaties in line with the action 14 Minimum Standard (e.g. Algeria [protocol sent, but not yet signed], Switzerland [ongoing negotiations], Norway [signed, but not yet in force]).

• Negotiations for a new DTA are ongoing with Germany.

• New DTA signed with France on 09.11.2021, but not entered into force yet.

• New DTA signed with The Netherlands on 21.06.2023, but not entered into force yet.

Other developments relating to MAP

• EU directive 2017/1852 transposed in Belgian Law.

Latest Action 14 Peer Review report

13 August 2019 - https://doi.org/10.1787/734c25f4-en

Tax treaty network of Belgium

• 95 treaties in force (the treaty with Taipei is included, the treaties with USSR and ex-Yugoslavia are not counted as additional treaties).

• status of MLI: in force.

Table 1. State of play of Belgium's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
57	22	16

Source: OECD

Belgium's MAP programme

Organisation of competent authority function

• 17 persons:

  • one head of unit

  • 15 persons working on MAP cases (among which eight persons work on other tasks as well):

    • of which four persons work on attribution/allocation cases and eleven persons work on other cases.

  • one person working on administrative duties.

• contact persons for MAP requests:

  • Federal Public Service Finance, Belgium

    North Galaxy A24, Koning Albert II laan 33 bus 515, 1030

    Brussel Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Circular 2018/C/27, 07 March 2018 FAQ	https://eservices.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/78e7a318-5f00-4a08-ade2-cd4a9fbbe92e (Section 2.4 to be referred to for form and content of a MAP request, including information requirements) https://finance.belgium.be/sites/default/files/downloads/126-mutual-agreement-apa-faq-20210312.pdf
MAP profile	27 June 2022	https://www.oecd.org/tax/dispute/belgium-dispute-resolution-profile.pdf

Overview of Belgium's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-belgium.pdf for details with respect to Belgium's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Belgium's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Belgium’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	132	61	36	157
Other cases	573	392	271	694
Total	705	453	307	851

Source: OECD

Table 4. Belgium’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	1	137.69	35	23.40	36	26.58
Other cases	6	104.93	265	14.91	271	16.91
All cases	7	109.61	300	15.90	307	18.04

Source: OECD