Belgium: Dividend tax reclaim period extended for non-resident investment companies
On 13 June 2013, the Belgian Tax Authorities published an addendum to Circular Ci.RH.233/623.711.
Article 1 of the addendum clarifies that non-resident investment companies with no permanent establishment in Belgium can submit reclaims of withholding tax on Belgian dividends paid as of 12 June 2003 (rather than 1 January 2007) until 31 December 2012.
This is a change of detail from the information that we provided in our Announcement L13056, dated 17 April 2013. The other dispositions and details presented in that Announcement concerning the practical aspects mentioned in the initial Circular remain unchanged.
Further information
For further information, customers may contact the Clearstream Banking1 Tax Help Desk on:
| Luxembourg | Frankfurt | |
| Email: | tax@clearstream.com | tax@clearstream.com |
| Telephone: | +352-243-32835 | +49-(0) 69-2 11-1 3821 |
| Fax: | +352-243-632835 | +49-(0) 69-2 11-61 3821 |
or Clearstream Banking Customer Service or their Relationship Officer.
------------------------------------------
1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500 (CBF) and Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Register of Commerce and Companies under number B-9248 (CBL).
| As a registered customer, subscribe to our free email alerts service to receive immediate, daily and/or weekly notification of the latest customer publications on our website. Unsubscribe at any time; we respect your email privacy. |