Related Rule
Belgium
Practice Relating to Rule 38. Attacks against Cultural Property
Belgium’s Law of War Manual (1983) states that “an adversary must abstain for all acts of hostility towards” cultural property under general protection but is “liberated of its obligations if the State, in whose territory the cultural property is located, uses it for military purposes”. 
Belgium, Droit Pénal et Disciplinaire Militaire et Droit de la Guerre, Deuxième Partie, Droit de la Guerre, Ecole Royale Militaire, par J. Maes, Chargé de cours, Avocat-général près la Cour Militaire, D/1983/1187/029, 1983, p. 29.
Belgium’s Teaching Manual for Soldiers states:
Certain objects and buildings must not be attacked. Unless an order to the contrary has been given, they must be avoided. This concerns buildings with a high cultural value (churches, museums, libraries, etc.) and the persons who guard them. 
Belgium, Droit de la Guerre, Manuel d’Instruction pour Officiers, Etat-Major Général, Division Opérations, 1994, p. 8; see also p. 22 and slides 6b/1 and 6b/4.
Belgium’s Penal Code (1867), as amended in 2003, provides:
War crimes envisaged in the 1949 [Geneva] Conventions … and in the [1977 Additional Protocols I and II] … , as well as in Article 8(2)(f) of the [1998 ICC Statute], and listed below, … constitute crimes under international law and shall be punished in accordance with the provisions of the present title … :
34. directing attacks against historic monuments, works of art or places of worship which constitute the cultural or spiritual heritage of peoples and to which special protection has been accorded by virtue of a special arrangement, provided that there is no evidence of the adverse party having violated the prohibition of using such objects in support of the military effort, and where such objects are not located in the immediate proximity of military objectives. 
Belgium, Penal Code, 1867, as amended on 5 August 2003, Chapter III, Title I bis, Article 136 quater, § 1(34).
The Penal Code further states that the following also constitute crimes under international law and shall be punished in accordance with the provisions of the present title: “intentionally directing attacks against buildings dedicated to religion, education, art, science or charitable purposes, historic monuments … provided they are not military objectives”. 
Belgium, Penal Code, 1867, as amended on 5 August 2003, Chapter III, Title I bis, Article 136 quater, § 1(35).
The Penal Code also states:
The grave breaches set out in Article 15 of the Second Protocol to the 1954 Hague Convention for the Protection of Cultural Property in the Event of Armed Conflict, adopted in The Hague on 26 March 1999, committed in time of armed conflict, as defined in Article 18(1)(2) of the 1954 Hague Convention and in Article 22 of the said Second Protocol, and listed below, constitute crimes under international law and shall be punished in accordance with the provisions of the present title, when such breaches endanger, by act or omission, objects protected by these Conventions, without prejudice to criminal provisions applicable to breaches committed out of negligence: making cultural property under enhanced protection the object of attack … 
Belgium, Penal Code, 1867, as amended on 5 August 2003, Chapter III, Title I bis, Article 136 quater, § 3(1).
Belgium’s Law concerning the Repression of Grave Breaches of the Geneva Conventions and their Additional Protocols (1993), as amended in 1999, provides that it is a crime under international law to direct attacks against:
clearly recognized historic monuments, works of art or places of worship which constitute the cultural or spiritual heritage of peoples and to which special protection has been given by special arrangement, where there is no evidence of the adverse party having violated the prohibition of using such objects in support of the military effort, and where such objects are not located in the immediate proximity of military objectives. 
Belgium, Law concerning the Repression of Grave Breaches of the Geneva Conventions and their Additional Protocols, 1993, as amended in 1999, Article 1(3)(20).
Belgium’s Law relating to the Repression of Grave Breaches of International Humanitarian Law (1993), as amended in 2003, provides:
War crimes envisaged in the 1949 [Geneva] Conventions … and in the [1977 Additional Protocols I and II] … , as well as in Article 8(2)(f) of the [1998 ICC Statute], and listed below, … constitute crimes under international law and shall be punished in accordance with the provisions of the present title … :
20. directing attacks against historic monuments, works of art or places of worship which constitute the cultural or spiritual heritage of peoples and to which special protection has been accorded by virtue of a special arrangement, provided that there is no evidence of the adverse party having violated the prohibition of using such objects in support of the military effort, and where such objects are not located in the immediate proximity of military objectives. 
Belgium, Law relating to the Repression of Grave Breaches of International Humanitarian Law, 1993, as amended on 23 April 2003, Article 1 ter, § 1(20).
The Law further states that the following also constitute crimes under international law, and shall be punished in accordance with the provisions of the present title: “intentionally directing attacks against buildings dedicated to religion, education, art, science or charitable purposes, historic monuments … provided they are not military objectives”. 
Belgium, Law relating to the Repression of Grave Breaches of International Humanitarian Law, 1993, as amended on 23 April 2003, Article 1 ter, § 1(21).
The Law also states:
The grave breaches set out in Article 15 of the Second Protocol to the 1954 Hague Convention for the Protection of Cultural Property in the Event of Armed Conflict, adopted in The Hague on 26 March 1999, committed in time of armed conflict, as defined in Article 18(1)(2) of the 1954 Hague Convention and in Article 22 of the said Second Protocol, and listed below, constitute crimes under international law and shall be punished in accordance with the provisions of the present title, when such breaches endanger, by act or omission, objects protected by these Conventions, without prejudice to criminal provisions applicable to breaches committed out of negligence:
1. making cultural property under enhanced protection the object of attack. 
Belgium, Law relating to the Repression of Grave Breaches of International Humanitarian Law, 1993, as amended on 23 April 2003, Article 1 ter, § 3(1).