New form 276 Div.-Aut (for withholding tax)

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 …