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After nearly two decades of negotiations, Belgium and France signed a new Income Tax Treaty on November 9, 2021 (the "New Treaty"). The New Treaty is in line with the latest O.E.C.D.

French republicCapital gains on substantial holdingsBelgian courtO ecd model conventionIncome tax treatyNew treatyMultilateral instrumentFederal parliamentRegional parliamentsBelgium france income taxCurrent treatyContracting stateImmovable propertyDouble taxationParticipation exemptionBelgian participation exemptions