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Request on the basis of Article 106 §2 of the Royal Decree enforcing the Income Tax Code 92 - Documents to join

  • A credit advice mentioning the amount of dividends received (gross amount, rate of withholding tax, date and withheld amount of tax).
  • A bank statement of the beneficiary of the income mentioning the net amount of dividends received.
  • An attestation of non-resident saver issued pursuant to Article 117 § 2 of the Royal Decree enforcing the Income Tax Code 92:
    • Which literally takes up the provisions of Article 117 § 2 of the Royal Decree enforcing the Income Tax Code 92.
    • It shall be completed with the confirmation that the situation referred to in Article 266, fourth paragraph, in fine, of the Income Tax Code 92 does not apply to the beneficiary of this income.
    • Mentioning the number and the details of the dividend payment.
    • Signed by the beneficiary of income or his/her representative duly authorized.
    • You can use a document similar to  this one (PDF, 159.31 KB).
  • A confirmation of tax authorities which specifies:
    • That the beneficiary of the income is exempted from every income tax in his/her country of residence.
    • That it is a pension fund.
    • The tax identification number in this country.
  • The bank account number on which the reimbursement could possibly be paid.
  • If your request concerns dividends and if the amount to be reimbursed is higher than 10,000 €: 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 year 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).
  • The articles of association.
  • A description of the pension fund’s object and activities.
  • A proof describing the legal structure of the pension fund.