What Foreign Investors Need To Know About Belgium’s Dividend Withholding Tax?

Foreign investors need to know that Belgium generally withholds 30% from dividends paid by Belgian companies. The Belgian Federal Public Service Finance (FPS Finance) administers the tax and any refund. A treaty or domestic exemption can reduce the final charge, with treaty refunds normally claimed through certified Form 276 Div.-Aut. Recovery depends on residence, beneficial […]