Last updated 2026-06-27Source: fin.belgium.be
276Div — Dividend WHT Reclaim (Belgium)
276Div — Dividend WHT Reclaim (Belgium) is the Belgium form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via SPF Finances / FOD Financiën — KMO Centrum Specifieke Materies, Team 6, Koning Albert II-laan 33 bus 518, 1030 Brussel (by post), issued by the SPF Finances / FOD Financiën — KMO Centrum Specifieke Materies Team 6. The deadline is 4 years from the end of the dividend-payment calendar year (Art. 368 CIR/WIB 1992). You will need a certificate of tax residence and your dividend vouchers.
What is 276Div — Dividend WHT Reclaim (Belgium)?
276Div — Dividend WHT Reclaim (Belgium) is used to claim a Belgium withholding tax refund. Requires the residence-state tax authority's own certification on 276Div's Section IV before submission — this product never fills that block. 276Div is dual-purpose (relief-at-source reduction AND post-withholding refund); this generator writes only the refund track and never Section V (filled by the Belgian paying company for reduction at source). Complements, not replaces, be-ipp (the residence-side credit worksheet, unchanged). Belgium withholds 30.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Belgium withholding tax guide.
How to file 276Div — Dividend WHT Reclaim (Belgium)
- 1
Confirm your eligibility
Use 276Div — Dividend WHT Reclaim (Belgium) if you received Belgium income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete 276Div — Dividend WHT Reclaim (Belgium)
Use the generated document to prepare the claim. Check the income and tax-withheld figures against your records.
- 4
Submit before the deadline
File via SPF Finances / FOD Financiën — KMO Centrum Specifieke Materies, Team 6, Koning Albert II-laan 33 bus 518, 1030 Brussel (by post). Deadline: 4 years from the end of the dividend-payment calendar year (Art. 368 CIR/WIB 1992).
Frequently asked questions
Is 276Div — Dividend WHT Reclaim (Belgium) an official form I can file directly?
Yes. Review the completed official form, add any required signatures and evidence, then submit it via SPF Finances / FOD Financiën — KMO Centrum Specifieke Materies, Team 6, Koning Albert II-laan 33 bus 518, 1030 Brussel (by post).
What is the deadline for 276Div — Dividend WHT Reclaim (Belgium)?
4 years from the end of the dividend-payment calendar year (Art. 368 CIR/WIB 1992). Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The SPF Finances / FOD Financiën — KMO Centrum Specifieke Materies Team 6 requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with 276Div — Dividend WHT Reclaim (Belgium)?
Requires the residence-state tax authority's own certification on 276Div's Section IV before submission — this product never fills that block. 276Div is dual-purpose (relief-at-source reduction AND post-withholding refund); this generator writes only the refund track and never Section V (filled by the Belgian paying company for reduction at source). Complements, not replaces, be-ipp (the residence-side credit worksheet, unchanged).
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — Bilateral tax treatywww.legislation.gov.auas of 2026-09-24
- Treaty rate — BE tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — BE tax authoritylaws-lois.justice.gc.caas of 2026-09-24
- Treaty rate — BE tax authorityfedlex.data.admin.chas of 2026-09-24
- Treaty rate — BE tax authorityfinances.belgium.beas of 2026-05-03
- Treaty rate — BE tax authoritywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — BE tax authoritywww.ejustice.just.fgov.beas of 2026-09-24
- Treaty rate — BE tax authoritywww.boe.esas of 2026-09-24
- Treaty rate — BE tax authoritywww.finlex.fias of 2026-09-24
- Treaty rate — BE tax authoritywww.impots.gouv.fras of 2026-09-24
- Treaty rate — Bilateral tax treatywww.legislation.gov.ukas of 2026-09-24
- Treaty rate — BE tax authoritywww.revenue.ieas of 2026-09-24
- Treaty rate — BE tax authoritywww.finanze.gov.itas of 2026-09-24
- Treaty rate — BE tax authorityimpotsdirects.public.luas of 2026-09-24
- Treaty rate — BE tax authorityrepository.officiele-overheidspublicaties.nlas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.podatki.gov.plas of 2026-09-25
- Treaty rate — BE tax authoritydcjri.ministeriopublico.ptas of 2026-09-24
- Treaty rate — BE tax authoritydata.riksdagen.seas of 2026-09-24
- Treaty rate — BE tax authoritywww.irs.govas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.mof.go.jpas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.ejustice.just.fgov.beas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.iras.gov.sgas of 2026-09-25
- Filing deadline — fin.belgium.befin.belgium.beas of 2026-06-27
Generate 276Div — Dividend WHT Reclaim (Belgium) pre-filled
Tax Reclaim fills the official form with your figures. Review the form and required evidence before submitting it through SPF Finances / FOD Financiën — KMO Centrum Specifieke Materies, Team 6, Koning Albert II-laan 33 bus 518, 1030 Brussel (by post).
Calculate your refund from Belgium — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.