Double Taxation Between Belgium and Uganda

Double Taxation Between Belgium and Uganda — Where Do We Stand?

10/9/20261 min read

Double Taxation Between Belgium and Uganda — Where Do We Stand?

Belgium and Uganda signed a Double Taxation Agreement (DTA) on 26 July 2007, followed by an amending Protocol on 25 April 2014.

The agreement aims to prevent the same income from being taxed twice, while the 2014 Protocol strengthens cooperation between tax authorities, particularly regarding the exchange of banking and financial information.

Although the agreement was signed many years ago, Belgium’s ratification process has continued through several stages. In March 2024, the Brussels-Capital Region approved the agreement, followed by further steps in Belgium’s German-speaking Community in July 2025.

As of October 2026, the agreement’s final legal status requires clarification. These recent Belgian approvals do not, by themselves, establish that the treaty is fully applicable in both countries.

For Belgian businesses, investors and individuals operating in Uganda, confirmation of the treaty’s effective status remains important for determining their tax obligations and avoiding potential double taxation.

2007: Original agreement signed in Kampala.
2014: Amendment signed, particularly concerning exchange of tax information.
2018: Belgian federal government approved a draft law concerning the agreement.
2024: Brussels-Capital Region approved the agreement and amendment.
July 2025: The government of Belgium’s German-speaking Community approved a draft ratification decree.

2007: DOUBLE TAXATION AGREEMENT, PDF:
https://drive.google.com/file/d/1u2Cc9fuzZbBOZuj--NIvpyAiGx1YeGMw/view?usp=share_link

2014, AMENDing PROTOCOL PDF:
https://drive.google.com/file/d/1rrdgtbdyq3iz0Jf-76PXbH7RiI9t_N7_/view?usp=sharing

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