Belgium: New versions of forms 276 Div. and 276 Int. – Update
Note: This announcement, initially published on 26 July 2023, has been updated following confirmation from the Belgian tax authorities regarding a transition period.
Clearstream Banking1 informs clients that effective
immediately
new versions of forms 276 Div. and 276 Int. have been published on the website of the Belgian Tax Administration (BTA).
Background
Forms 276 Div. and 276 Int. are the official Belgian tax reclaim forms to be used for double taxation treaty refund applications on Belgian equities and bonds, respectively.
The following two fields were added to the updated versions under “II. Declaration of the applicant”:
- Date of birth
- Place of birth
Impact on clients
Clients claiming the benefit of tax treaty rates through the standard refund application must always use the most recent version of the official forms that are available under Tax Forms to use - Belgium.
With respect to the new version of these forms, the BTA clarified the following:
- These new fields must be completed if the beneficial owner is an individual;
- The full name of the individual must always be stated (surname and first names). First names may not be abbreviated and must be written in full;
Previous versions of these forms are accepted by the BTA until 31 October 2023. For individuals, the date of birth and the place of birth must be provided during this transition period by providing a copy of the identity card or passport.
Important: Clients are requested to send previous versions of the forms to Clearstream Banking by 13 October 2023 at the latest in order to guarantee successful processing and transmission of the forms to BTA by 31 October 2023. Any previous version received by Clearstream Banking during the period from 14 October up to and including 30 October 2023 will be treated on a “best efforts” basis without guarantee of processing.
Clearstream Banking will automatically reject any form that does not fulfil these requirements.
Further information
For further information, clients may contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or their Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.