Last updated 2026-06-27Source: fin.belgium.be
IPP/PB — Foreign Dividend Declaration (Belgium)
IPP/PB — Foreign Dividend Declaration (Belgium) is how Belgium residents credit tax withheld abroad on foreign dividends and interest against Belgium tax on the same income, generally up to the rate their treaty allows. It is filed with your Belgium tax return via Tax-on-web — your Belgian IPP/PB return (foreign dividends in code 1444/2444), issued by the SPF Finances / FOD Financiën. The deadline is the annual return deadline (set yearly by SPF Finances). You will need dividend vouchers or broker statements showing the foreign tax withheld.
What is IPP/PB — Foreign Dividend Declaration (Belgium)?
IPP/PB — Foreign Dividend Declaration (Belgium) is used to claim a Belgium foreign tax credit. QFIE is NOT available on foreign DIVIDENDS (only interest/royalties; narrow France-treaty 15% exception). Foreign dividends are taxed at 30% on the net amount with no credit. Belgium residents claim it on their Belgium tax return to credit tax withheld abroad against Belgium tax on the same income, generally up to the treaty rate. Tax withheld above that rate is reclaimed from the source country instead.
How to file IPP/PB — Foreign Dividend Declaration (Belgium)
- 1
Confirm your eligibility
Use IPP/PB — Foreign Dividend Declaration (Belgium) on your Belgium tax return if you are resident in Belgium and tax was withheld abroad on your foreign dividends or interest.
- 2
Gather your documents
Collect dividend vouchers or broker statements showing the gross income and the tax withheld abroad for each payment. Tax withheld above your treaty rate is usually not creditable; reclaim that part from the source country.
- 3
Complete IPP/PB — Foreign Dividend Declaration (Belgium)
Use the generated document to prepare your return. Confirm each income stream and creditable amount.
- 4
File it with your tax return
Submit it with your Belgium tax return via Tax-on-web — your Belgian IPP/PB return (foreign dividends in code 1444/2444). Deadline: the annual return deadline (set yearly by SPF Finances).
Frequently asked questions
Is IPP/PB — Foreign Dividend Declaration (Belgium) an official form I can file directly?
No. This worksheet helps you transfer your figures to the authority's form or portal. File via Tax-on-web — your Belgian IPP/PB return (foreign dividends in code 1444/2444).
What is the deadline for IPP/PB — Foreign Dividend Declaration (Belgium)?
the annual return deadline (set yearly by SPF Finances). Missing it can mean losing the credit for that year.
Do I need a certificate of tax residence?
Not for the credit itself: you claim it on your own Belgium tax return. Keep evidence of the tax withheld abroad, such as dividend vouchers or broker statements. A certificate of residence is only needed if you also reclaim excess tax from the source country.
Anything important to watch out for with IPP/PB — Foreign Dividend Declaration (Belgium)?
QFIE is NOT available on foreign DIVIDENDS (only interest/royalties; narrow France-treaty 15% exception). Foreign dividends are taxed at 30% on the net amount with no credit.
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
Prepare IPP/PB — Foreign Dividend Declaration (Belgium)
This worksheet helps you transfer your figures to the authority's form or portal. It is not a standalone filing.
Calculate your refund — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.