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Request on the basis of Article 106 §2 RD/ITC 92 - documents to attach

  • a credit advice mentioning the amount of dividends received (gross amount, rate of withholding tax, date 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 certificate of saver non-resident issued pursuant to art. 117 §2 RD/ITC 92:
    • which literally takes up the provisions of art. 117 §2 RD/ITC 92,
    • completed with the confirmation that the situation referred to in Article 266, fourth paragraph, in fine, of the ITC 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 the income or his/her duly authorised representative.
    • You can use a document similar to this  certificate (in Dutch/French) (PDF, 159.31 KB).

  • a certificate of the tax authorities which specifies:
    • that the beneficiary of the income is exempted from every income tax in his/her state of residence,
    • that it is a pension fund,
    • the tax identification number in this country.

  • the bank account number on which any reimbursement can be made

  • if your requested amount is higher than 10,000 €: a purchase order. 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 year 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 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 pension fund (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.
     
  • the articles of association
     
  • a description of the pension fund’s object and activities
     
  • a proof describing the legal structure of the pension fund