Belgium: Amendment Law on Limitation Period for Withholding Tax Refunds officially published
Following TaxFlash LT25005, LuxCSD1 informs clients that on 30 December 2025, the Belgian Official Gazette published amendments clarifying Article 368 of the Belgian Income Tax Code, which governs the limitation period for claiming refunds of excess withholding tax.
Effective
immediately
the 5-year statute of limitation applies exclusively to the administration reclaim procedure.
Background
The amendment confirms that the 5-year statute of limitation applies exclusively to the administrative reclaim procedure, aligning with the Belgian Tax Administration’s current practice as outlined in their Circular of 10 September 2025, despite previous rulings by Belgium’s two highest courts that suggested otherwise.
Impact on clients
Filing a withholding tax refund application with the Belgian Tax Administration (“standard reclaim”) will continue to suspend the limitation period for judicial review, as is currently the case.
Judicial action will only be available after filing an administrative reclaim within the 5-year period, in cases where no decision or an unfavorable decision is received.
Judicial appeals filed directly in court prior to this law’s entry into force, without a prior administrative reclaim, remain valid.
Note: LuxCSD does not assist clients with judicial actions. Clients should revert to their tax advisor in this respect.
For full details of the law, please refer to the publication in the Belgian official gazette:
Loi portant modification des articles 368 et 368/1 du Code des impôts sur les revenus 1992 concernant l'action en restitution de précompte non enrôlé
Further information
For further information, please contact Client Services or your Relationship Officer.
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1. LuxCSD refers to LuxCSD S.A., registered office at 42, Avenue J.F. Kennedy, L-1855 Luxembourg, registered with the Luxembourg Trade and Companies Register under number B-154.449.