Print form 276DIV, fill it out and have Box IV certified by the tax administration of the state of residence. To complete the form, see the  instructions (PDF, 92.41 KB).

Documents to attach:

• a credit advice mentioning the beneficial owner and the amount of dividends received (gross amount, rate of withholding tax, date of validation of payment and amount of withholding tax). For dematerialised securities, the credit advice is provided by the last financial intermediary (custodian).
• a bank statement of the beneficiary of the income mentioning the net amount of dividends received
• A request for reduction or full exemption from withholding tax requires a purchase order if the requested amount is higher than €100,000 and €10,000 respectively. This document should be signed by the last financial intermediary (custodian). These purchase orders should mention in detail all transactions from one year before the date of validation of payment to one month after the date of validation of payment of the dividends.
  This document should clearly mention the identity (name, address and number of the securities account) of the owner of the shares and include at least the following data:
  • type of the transaction: purchase, sale or loan
  • date of the transaction: ‘trade date’ and ‘actual settlement date’
  • value of the transaction
  • number of shares
  • name of the share and the ISIN code
  • name of the other party if the shares have been sold via an agreement between parties
  • current position per transaction. This means that, per transaction, the current position at that time should be given.
    Example: You own 1,000 shares and purchase 500 additional ones. Following this transaction, the current position will amount to 1,500 shares.
• an extract from the business register on the beneficial owner
• the VAT number of the beneficial owner. In the absence of VAT number: the LEI (Legal Entity Identifier) number of the beneficial owner.
• a document proving that the person who signed the request can also actually legally represent the company (e.g. a mandate or the articles of association).
• if you are an authorised representative: the proxy allowing you to submit a claim on behalf of your client. Only a person who may legally represent the company may grant that proxy.

Print form 276R, fill it in and have Box IV certified by the tax administration of the state of residence. To complete the form, see the instructions.

Documents to attach:

• a credit advice mentioning the amount of royalties received (gross amount, rate of withholding tax, date of validation of payment and amount of withholding tax)
• a bank statement of the beneficiary of the income mentioning the net amount of royalties received
• if applicable: the agreement between the parties that gave rise to the payment of royalties
• if applicable: a tax form on the deduction of the withholding tax
• an extract from the business register on the beneficial owner
• the VAT number of the beneficial owner. In the absence of a VAT number: the LEI (Legal Entity Identifier) number of the beneficial owner.
• a document proving that the person who signed the request can also actually legally represent the company (e.g. a mandate or the articles of association).
• if you are an authorised representative: the proxy allowing you to submit a claim on behalf of your client. Only a person who may legally represent the company may grant that proxy.

Print form 276INT, fill it in and have Box IV certified by the tax administration of the state of residence. To complete the form, see the  instructions (PDF, 41.13 KB).

Documents to attach:

• a credit advice mentioning the details of the beneficiary and the amount of interest received (gross amount, rate of withholding tax, date and amount of withholding tax)
• a bank statement of the beneficiary of the income mentioning the net amount of interest received
• if applicable: the agreement between the parties that gave rise to the payment of interest
• A request for reduction or full exemption from withholding tax requires a purchase order if the requested amount is higher than €100,000 and €10,000 respectively. This document should be signed by the last financial intermediary (custodian). These purchase orders should mention in detail all transactions from one year before the date of validation of payment to one month after the date of validation of payment of the interest. This document should clearly mention the identity (name, address and number of the securities account) of the owner of the bonds and include at least the following data:
  • type of the transaction: purchase, sale or loan
  • date of the transaction: ‘trade date’ and ‘actual settlement date’
  • value of the transaction
  • number of bonds
  • name of the bond and the ISIN code
  • name of the other party if the securities have been sold via an agreement between parties
  • current position per transaction. This means that, per transaction, the current position at that time should be given.
    Example: You own 1,000 bonds and purchase 500 additional ones. Following this transaction, the current position will amount to 1,500 shares.
• an extract from the business register on the beneficial owner
• the VAT number of the beneficial owner. In the absence of a VAT number: the LEI (Legal Entity Identifier) number of the beneficial owner.
• a document proving that the person who signed the request can also actually legally represent the company (e.g. a mandate or the articles of association).
• if you are an authorised representative: the proxy allowing you to submit a claim on behalf of your client. Only a person who may legally represent the company may grant that proxy.

Submit a claim (by post, to the above-mentioned address).

Clearly state your contact details, the facts and the reason for the claim. If you have already obtained a partial reduction in withholding tax (following a request via Form 276DIV), you should state in the claim that you have already obtained a partial reduction in withholding tax (following a request via Form 276DIV) and are therefore only requesting the reimbursement of the balance.

Submit a claim along with the following documents:

• Request on the basis of Article 106§2 RD/ITC 92
• Request on the basis of Article 264/1 ITC 92 ('Tate and Lyle')
• Request on another basis (Belgian law)

If you are considered as a tax-transparent entity, you are not the beneficial owner of the income from movable property. Therefore, you cannot ask for the reimbursement of the withholding tax on movable property.

In order to determine if you can be considered as the beneficial owner of this income, you can consult the provisions of the Belgian internal law and the provisions of the conventions for the avoidance of double taxation.

You will have to hold the securities from which the dividends arise in full ownership for a continuous period of at least 60 days if you wish to benefit from the exemption or the reduction on the basis of a provision of internal law or convention for the avoidance of double taxation. If you have held the securities in full ownership for less than 60 days, you will have to bring the proof that the legal act(s) is/are authentic.

You will find more information about this legal presumption in the circular 2019/C/28 (Dutch/French)

Moreover, you will have to prove that your company’s object consists only or mainly of the management and the investment of funds collected in order to provide legal or supplementary pensions. This proof can be brought by enclosing with your request for reimbursement your company’s articles of association or any other relevant document.