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Operations of articles 5 - 22, 24 and 27 Conventions and  Item 3 of the Protocol are suspended by the Russian Federation according to the Presidential decree the Russian Federation of August 8, 2023 No. 585

THE CONVENTION BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM

of June 16, 1995

About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property

Government of the Russian Federation and Government of the Kingdom of Belgium,

wishing to sign the Convention on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property,

agreed as follows:

Article 1 of Person to which the Convention is applied

This Convention is applied to persons who are residents of one or both Contracting States.

Article 2 Taxes to which the Convention extends

1. This Convention is applied to taxes on the income and property, the collectable Contracting State, its political divisions or regional authorities, irrespective of method of their collection.

2. All taxes levied from the total amount of the income, total cost of property or from elements of the income or property including taxes on the income from alienation of personal or real estate, taxes on the total amount of the salary paid by the companies and also the property increment value duties are considered as taxes on the income and property.

3. The operating taxes to which the Convention is applied, in particular, are:

a) in relation to Russia - the taxes levied according to the following laws:

(i) "About the income tax of the companies and organizations";

(ii) "About the income tax from physical persons";

(iii) "About the property tax of the companies";

(iv) "About the property tax of physical persons"

(further the referred to as "Russian taxes");

b) in relation to Belgium:

(i) tax on physical persons;

(ii) tax on the companies;

(iii) tax on legal entities;

(iv) tax on nonresidents;

(v) the special collection equated to tax on physical persons;

(vi) additional crisis contribution,

including advance deduction, the additional charges to the specified taxes and deduction, and also the additional charges to tax on physical persons

(further the referred to as "Belgian taxes").

4. This Convention is applied also to any to similar or in essence to similar taxes which will be established after signature date of the Convention in amendment or instead of the existing taxes. Competent authorities of Contracting States notify each other on the essential changes made to their corresponding tax legislations.

Article 3 General determinations

1. For the purposes of this Convention if other does not follow from context:

a) expressions "one Contracting State" and "other Contracting State" mean, depending on context, Russia or Belgium;

b) the term "Russia" means the Russian Federation; when using in geographical sense it means the territory of the Russian Federation, including internal waters and the territorial sea, airspace over them, and also exclusive economic zone and the continental shelf concerning which the Russian Federation performs the sovereign rights or the jurisdiction based on the Federal Law and according to international law;

c) the term "Belgium" means the Kingdom of Belgium; used in geographical sense, it means the territory of the Kingdom of Belgium, including the territorial sea, and also sea zone and airspace concerning which the Kingdom of Belgium performs the sovereign rights or the jurisdiction based on the internal law and according to international law;

d) the term "person" includes physical persons, the companies and any other associations of persons;

e) the term "company" means any legal entity or any education which for the tax purposes is considered as the legal entity;

f) expressions "the company of one Contracting State" and "the company of other Contracting State" mean respectively the company managed by resident of one Contracting State and the company managed by resident of other Contracting State;

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