Belgium: Standard reclaim of withholding tax - amendment to the statement of transactions


Clearstream Banking’s1 informs customers that further to Announcement A17160, the Belgian Tax Authorities have released new requirements concerning the statement of transactions to be provided for every refund higher than EUR 100,000.



for any new tax reclaim application, the statement of transactions must include the details of all the transactions that occurred during the year preceding the dividend payment date and the month following the dividend payment date.

Impact on customers

Customers must ensure that they provide statement of transactions according to the new requirements.

Customers who already provided reclaim applications with the statement of transactions based on old requirements (A17160) may be required by the BTA to provide additional information.

Further information

More information about the standard reclaim of withholding tax can be found in the Market Taxation Guide - Belgium.

For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.

1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and 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.