Wet van 18 december 2003 tot wijziging van de Wet op de internationale bijstandsverlening bij de heffing van belastingen en de Wet inkomstenbelasting 2001 (implementatie spaarrenterichtlijn) ref: Staatsblad n° 531 van 18/12/2003

This law modifies national tax and international assistance regulations to implement the EU Savings Interest Directive. It focuses on the exchange of information between member states to prevent tax evasion on interest payments from savings accounts. This affects financial institutions and individuals with savings accounts in other EU member states, ensuring that interest earned is properly reported for taxation purposes.