- Certificate Article 264/1 which should 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 ITC 92. The complete contact details of the beneficiary company should be mentioned in this document: designation, complete contact details and tax identification number. The dividends which are the object of the claim should also be mentioned in this document.
- Certificate no. 1 T&L duly filled in and signed by the tax authorities of the state of residence of the beneficiary of this income. The document to be attached to this certificate should mention all dividends which are the object of the claim. It should be signed by the foreign tax authorities, along with the main document. This certificate can be replaced with a document directly drawn up by the tax authorities of the state of residence which will include the same information. If the beneficiary of the income has obtained a reimbursement, by any means, in his/her state of residence, this should be mentioned in the document provided, along with the amount of this reimbursement.
- certificate no. 3 Aber through which the beneficiary of this income certifies in particular 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 ITC 92 below). If one of the requirements is not met as regards a dividend which is the object of the claim, an overview of this income should be presented.
- 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 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 (this document will be drawn up 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, the financial institution where that account was opened should provide a document confirming the identity of the account holder.
- every necessary document proving the value of the investment and the holding period. For instance, a purchase order of the shares or a certificate of the financial institution that carried out the transaction, giving an overview of the transactions on purchase, sale and/or loan (the overview can be presented as a table when the transactions are very numerous). 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 any reimbursement can be made
- 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 (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.
