Directives for the use of the confirmation of tax residence

  • General directives as regards the confirmation of residence:
    • This confirmation can only be used within the framework of a reimbursement procedure of the withholding tax on movable property withheld on dividends of Belgian origin. It cannot be used for a reduction or an exemption of the withholding tax on movable property withheld at source.
    • This confirmation is not compulsory. Its objective is to reduce the administrative burden if you wish to submit several forms 276DIV. The tax administration of your place of residence only fills in one confirmation per year of income. In other words, it replaces the box IV (second page) of the form 276DIV.
    • This confirmation must be enclosed with the form 276DIV.
    • However, you must fill in the form 276DIV per payment of dividends or date of payment and you cannot accumulate the payment of dividends per year of income in the form 276DIV.
       
  • Directives as regards the box “Pour l'application de l'année des revenus/Year of income applied”
    • In this box, you have to fill in the year of income referring to the year of payment of the dividends of your form(s) 276DIV.
      For instance, the year of income is 2019 if the date of payment of the dividend is set on June 3rd 2019.  
    • If you have moved into another country during the year of income, you have to mention the period to which the confirmation of residence refers.
      For instance, from January 1st to April 15th 2019 included.
  • Directives as regards the box "Attestation des autorités fiscales de l’état de residence du bénéficiaire/Confirmation issued by tax authorities of the State of residence of the beneficiary”:
    • This box must be certified by the tax administration of your place of residence.
    • If the confirmation of residence has been certified, there is no need therefore to ask the tax administration of your place of residence to certify the form 276DIV.  You can join the certified attestation of residence to the form 276DIV.