Belgium: E-filing for reclaims based on Double Taxation Treaties (276 Div)


Clearstream Banking was recently informed by its local partner of the intention of the Belgian Tax Authorities to implement an e-filing process for withholding tax reclaims based on Double Taxation Treaties (DTT).

No official effective date has been communicated yet even though it is expected in the first quarter of 2019.

In the absence of clear guidance, we continue to apply the current process using the paper forms the existing paper form (276 Div).

We will continue to monitor the situation with our local partner and will provide further information as it becomes available.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.