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Request on another basis (Belgian law) - documents to be attached

  • 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
     
  • the certificate required by the provisions of the ITC 92 or the RD/ITC 92 concerned. For instance, the certificate provided for in Article 117 § 6 and Article 117 § 4 of the RD/ITC 92.
     
  • a certificate of residence issued by the tax administration of the state of residence mentioning:
    • the status of the beneficial owner,
    • the tax identification number in that country,
    • the income tax year to which the certificate relates. The certificate should relate to the income tax year of the dividends.
       
  • the bank account number on which any reimbursement can be made
     
  • if your request concerns dividends and if the amount to be reimbursed is higher than 100,000 €: the purchase orders. 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 month 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.
       
  • 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.