Belgium: Withholding tax refund opportunities | KPMG | GLOBAL
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Belgium: Withholding tax refund opportunities; Belgian real estate company dividends

Belgium: Withholding tax refund opportunities

The Belgian Constitutional Court on 11 July 2016 annulled, with retroactive effect, a provision in the Belgian income tax law that excluded dividends from public and certain institutional regulated real estate companies (RREC) from the scope of any withholding tax exemption.


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Accordingly, qualifying foreign pension funds may be entitled to obtain a refund of withholding tax on dividends received from RRECs for the period beginning 16 July 2014. Also other non-resident investors in a RREC may be able to get a refund of Belgian dividend withholding tax.


Read a July 2016 report prepared by the KPMG member firm in Beligum: Constitutional Court paves way for refund of WHT on dividends from Belgian Regulated Real Estate Companies

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