Supplemental Agreement (2015) amending FATCA Agreement (2014)

Supplemental Agreement (2015) amending FATCA Agreement (2014)

This Treaty was signed on September 30, 2015 and entered into force on September 30, 2016.

Supplemental Agreement between the Government of the United States of America and the Government of the Kingdom of Belgium to the Agreement between the Government of the United States of America and the Government of the Kingdom of Belgium to Improve International Tax Compliance and to Implement FATCA, signed at Brussels on April 23, 2014

Whereas, the Government of the United States of America and the Government of the Kingdom of Belgium (each, a “Party,” and together, the “Parties”) desire to enter into a supplemental agreement to the Agreement between the Government of the United States of America and the Government of the Kingdom of Belgium to Improve International Tax Compliance and to Implement FATCA, signed at Brussels on April 23, 2014 (hereinafter referred to respectively as “the Supplemental Agreement” and “the Agreement”);

The Parties have agreed as follows:

Notwithstanding Paragraph 10 of Article 3 of the Agreement, the Agreement shall not terminate as stated in that Paragraph.

However, the Agreement shall terminate 12 months following its entry into force if Article 2 of the Agreement is not in effect for either Party pursuant to paragraph 9 of Article 3 of the Agreement by that date.

The Supplemental Agreement shall enter into force on the last date of its signature by the Parties.

In witness whereof, the undersigned, being duly authorized thereto by their respective Governments, have signed this Supplemental Agreement.

Done at Brussels, on the 30th day of September, 2015, and at Brussels, on the 29th day of September, 2015, in duplicate, in the English language.

FOR THE GOVERNMENT OF THE                       FOR THE GOVERNMENT OF THE
UNITED STATES OF AMERICA:                       KINGDOM OF BELGIUM: