276Div — Dividend WHT Reclaim (Belgium)

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. 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. 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. 3

   Complete 276Div — Dividend WHT Reclaim (Belgium)

   Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

4. 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; back/data/rates/deadlines.json BE).

Frequently asked questions