The tax authorities have released a new version of the form to claim back withholding tax paid by a Belgian company or bank. The form is called 276 Div.- Aut and it comes with an explanatory note.
The main change is the statute of limitation as described in the explanatory note. Tax must be claimed within five years from 1 January of the year in which the tax was withheld. That is a year less than in previous years. For dividends paid in 2011, the deadline to reclaim tax from the Belgian Tax Authorities is 31 December 2015.
Marc Quaghebeur is a Belgian tax lawyer with Cabinet DAVID specialising in international tax issues and cross border estate planning. He is a member of the Brussels Bar and the Society of Trust and Estate Practitioners. He