Belgium Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
Belgium withholds 30.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate by filing a refund claim with the Service Public Fédéral Finances (SPF Finances) within 4 years. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 15.0 percentage points to recover.
- Standard Dividend WHT
- 30.0%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- 15.0%
- Reclaim Deadline
- 4yr
Form 276Div — Dividend WHT Reclaim (Belgium)
Calculate your refund from BelgiumAbout Belgium's Withholding Tax
Belgium applies 30% (précompte mobilier) on dividends to all investors. Treaty countries can reclaim to their applicable reduced rate. Some qualifying dividends from substantial shareholdings may be exempt.
Available Forms
Official fileable form. Filing channel: SPF Finances / FOD Financiën — KMO Centrum Specifieke Materies, Team 6, Koning Albert II-laan 33 bus 518, 1030 Brussel (by post). 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).
Deadline: 4 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Belgium's 30.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇬🇧United Kingdom | 30.0% | 10% | 20.0% | |
| 🇵🇱Poland | 30.0% | 10% | 20.0% | |
| 🇯🇵Japan | 30.0% | 10% | 20.0% | |
| 🇺🇸United States | 30.0% | 15% | 15.0% | |
| 🇩🇪Germany | 30.0% | 15% | 15.0% | |
| 🇫🇷France | 30.0% | 15% | 15.0% | |
| 🇪🇸Spain | 30.0% | 15% | 15.0% | |
| 🇳🇱Netherlands | 30.0% | 15% | 15.0% | |
| 🇨🇭Switzerland | 30.0% | 15% | 15.0% | |
| 🇮🇹Italy | 30.0% | 15% | 15.0% | |
| 🇸🇪Sweden | 30.0% | 15% | 15.0% | |
| 🇳🇴Norway | 30.0% | 15% | 15.0% | |
| 🇩🇰Denmark | 30.0% | 15% | 15.0% | |
| 🇫🇮Finland | 30.0% | 15% | 15.0% | |
| 🇦🇹Austria | 30.0% | 15% | 15.0% | |
| 🇵🇹Portugal | 30.0% | 15% | 15.0% | |
| 🇮🇪Ireland | 30.0% | 15% | 15.0% | |
| 🇱🇺Luxembourg | 30.0% | 15% | 15.0% | |
| 🇦🇺Australia | 30.0% | 15% | 15.0% | |
| 🇨🇦Canada | 30.0% | 15% | 15.0% | |
| 🇸🇬Singapore | 30.0% | 15% | 15.0% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Belgium withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Belgium should show 30.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete 276Div — Dividend WHT Reclaim (Belgium)
Fill in the Belgium reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Service Public Fédéral Finances (SPF Finances) within 4 years.
Frequently asked questions
How much Belgium dividend withholding tax can I reclaim?
Belgium withholds 30.0%. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 15.0 percentage points to recover. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Belgium withholding tax?
4 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Belgium withholding tax?
276Div — Dividend WHT Reclaim (Belgium) — Official fileable form. Filing channel: SPF Finances / FOD Financiën — KMO Centrum Specifieke Materies, Team 6, Koning Albert II-laan 33 bus 518, 1030 Brussel (by post). 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).. It is submitted to the Service Public Fédéral Finances (SPF Finances).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Belgium withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from Belgium — freeNo account needed for the estimate · filing documents from €9.99/year