Reimbursement of the withholding tax on movable property

My enterprise is a non-resident and a withholding tax on movable property has been withheld on dividends/interest/royalties granted by a Belgian company

  • How can I submit a request for reimbursement?

    YOU ASK FOR A REIMBURSEMENT ON THE BASIS OF THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION

    Print and fill in the following form(s):

    Dividends Formulier (276DIV) Explanatory note
    Interest Formulier (276INT) Explanatory note
    Royalties Formulier (276R) Explanatory note

    Please join the following documents:

    • A credit advice mentioning the amount of dividends/interest/royalties received (gross amount, rate of withholding tax, date and withheld amount of the tax)
    • A bank statement of the beneficiary of the income mentioning the net amount of dividends/interest/royalties received
    • If your request concerns dividends and if the amount to be reimbursed is higher than 100,000 €: the statement of transactions. This document must be signed by the last financial intermediary (custodian) and mention in detail every transaction carried out during the year preceding the date of payment of dividends as well as during the month following this date of payment of dividends. This document must clearly mention the identity (name, address and No. of the securities account) of the owner of the shares and include at least the following data:
      • The type of the transaction: purchase, sale or loan
      • The date of the transaction
      • The amount of the transaction
      • The number of shares
      • The name of the share and the ISIN code
      • The name of the other party if the shares have been sold via an agreement between parties
      • The current position per transaction. It means that, per transaction, the current position must be displayed at this specific moment.
        ​Example: you own 1,000 shares and you will buy 500 additional shares. After this transaction, the current position amounts to 1,500 shares.
    • If you are an authorised representative: the line of proxies allowing you to submit a claim on behalf of your client (when the request is not signed by the beneficiary of the income).
    • If your request concerns dividendsConfirmation of tax residence which can be downloaded here (Downloadable file version FR (PDF, 203.99 KB)Downloadable file version NL (PDF, 192.3 KB)). It is an optional enclosure to the form 276DIV. Directives for the use of this confirmation of tax residence.

    YOU ASK FOR A REIMBURSEMENT OF THE WITHHOLDING TAX ON MOVABLE PROPERTY WITHHELD ON DIVIDENDS PURSUANT TO THE INTERNAL LAW

    Submit a claim and join the following documents:

    If you already partly obtained a reduction of the withholding tax on movable property (following a request submitted via the form 276DIV) and that you consider that you meet all the requirements in order to obtain the total reimbursement of this tax, please submit a claim as explained below.

    Mention in this claim that you already partly obtained a reimbursement of the withholding tax on movable property (following a request submitted via the form 276DIV) and that therefore you only ask for the reimbursement of the outstanding amount.

    YOU ASK FOR A REIMBURSEMENT OF THE WITHHOLDING TAX ON MOVABLE PROPERTY WITHHELD ON INTEREST PURSUANT TO THE INTERNAL LAW

    Submit a claim and join the following documents:​

    • A credit advice which mentions the amount received and the withholding tax on movable property withheld.
    • A bank statement of the beneficiary of the income which mentions the amount of interest received.
    • The required attestation pursuant to the legal provisions concerned. It will concern generally the certificate provided for in Article 117, § 6 of the Royal Decree enforcing the Income Tax Code 92 but it must be checked individually.
    • A certificate of residence, mentioning:
      • The status of the beneficiary of the income
      • The tax identification number in this country
    • The bank account number on which the reimbursement could possibly be paid
    • For the bonds: a proof of your nominative registration at the debtor
    • If you are an authorised representative: the line of proxies allowing you to submit a claim on behalf of your client (when the request is not signed by the beneficiary of the income).

    If you already partly obtained a reduction of the withholding tax on movable property (following a request submitted via the form 276INT) and that you consider that you meet all the requirements in order to obtain the total reimbursement of this tax, please submit a claim as explained below.

    Mention in this claim that you already obtained a part reimbursement of the withholding tax (following a request submitted via the form 276INT) and that therefore you only ask for the reimbursement of the outstanding amount.

  • Where must I send the request for reimbursement?

    Send it by mail to the following address:

    Centre Etrangers (Foreign Countries) - Team 6- 17P
    Bd du Jardin Botanique 50, PO Box 3429
    B-1000 Brussels

  • Within which allotted time can I submit a request for reimbursement?

    Five years as from January 1st of the year during which the withholding tax on movable property has been paid.

  • As tax-transparent entity, can I ask for a reimbursement of the withholding tax on movable property withheld?

    If you are considered as a tax-transparent entity, you are not the real beneficiary 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 real beneficiary of this income, you have to refer to the provisions of the Belgian internal law and the provisions of the conventions for the avoidance of double taxation.

  • As (non-resident) pension funds, which specific provisions are applicable?

    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, the securities producing the dividends must be held in full ownership during an uninterrupted period of at least 60 days.

    If you have held the securities in full ownership during at least 60 days, you must 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).

    Besides, you 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.

  • Can I ask for the reimbursement of a compensation coming from a market claim?

    The holder of dematerialised securities will be entitled to dividends if he/she has the securities in his/her possession on the record date. The effective payment of the dividend occurs in general on the following day.

    However, it could happen that a buyer who has purchased the securities while “cum”  is not yet “holder” of the securities on the record date, but instead on the day following the record date. In this case, the buyer receives from the seller a market claim compensating for the lost dividend.

    A market claim is considered as a compensation and not as a dividend.  You cannot ask for a reimbursement of the withholding tax on movable property as regards compensation you have received following a market claim.

  • Questions?

    Get in touch with us by email, phone or letter or make an appointment with one of our employees.

    • foreigners.team6@minfin.fed.be
    • +32 (0)257 740 40
    • Centre Etrangers (Foreign Countries) - Team 6- 17P
      Bd du Jardin Botanique 50, PO Box 3429
      B-1000 Brussels