Request on the basis of Article 264/1 of the Income Tax Code 92 or Article 269/1 of the Income Tax Code 92 (« Tate en Lyle ») - Documents to join

  • The certificate “article 264/4 or 269/1” which must be drawn up and signed by the beneficiary of the income or his/her authorised representative, which takes up the provisions of Article 269/1 of the Income Tax Code 92. The complete contact details of the beneficiary company must be mentioned in this document - designation, complete contact details and tax identification number. The dividends mentioned in the claim must also be mentioned in this document
     
  • Downloadable file Certificate No. 1 T&L (PDF, 198.05 KB) duly filled in and signed by the tax authorities of the State of residence of the beneficiary of this income.  It must be noted that the document to join with this certificate must mention all the dividends which are mentioned in the claim and must be signed with the main document by the foreign tax authorities. This attestation can be replaced with a document directly drawn up by the tax authorities of the resident country which will include the same information. If the beneficiary of the income could obtain a reimbursement, no matter how it is carried out, in his/her resident country, the document provided must mention it as well as the amount of this reimbursement.
     
  • Downloadable file The certificate No.3 Aber (PDF, 79.87 KB) through which the beneficiary of this income certifies among others that the requirements relating to the full ownership of shares and the lack of reduction in value of securities are met (see Articles 281 and 282 of the Income Tax Code 92 below). If it appears that one of these requirements is not met as regards a dividend mentioned in the claim, you must therefore provide detailed information as regards this income.
     
  • A credit advice mentioning the amount of dividends received as well as the amount of the withholding tax withheld at source (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. (This document will be provided for each dividend for which the reimbursement of the withholding tax on movable property is requested).  If the name of the beneficiary of the income is not mentioned in the statement, a document of the financial organisation, in which the account confirming the identity of the account owner is opened, must be provided.
     
  • Every necessary document proving the value of the investment and the holding period. For instance, a purchase note of shares or a certificate of the financial organisation, which has carried out the transaction, mentioning detailed information about the transactions “purchase/sale/loan” (detailed information can be transmitted in a file when there are many transactions).  As well as a certificate of the custodian specifying that the shares concerned are held by the beneficiary of the income since...
     
  • The bank account number on which the reimbursement could possibly be paid.
     
  • 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).