Belgium: E-filing for reclaims based on Double Taxation Treaties (276 Div)
Clearstream Banking was recently informed by its local partner of the intention of the Belgian Tax Authorities to implement an e-filing process for withholding tax reclaims based on Double Taxation Treaties (DTT).
No official effective date has been communicated yet even though it is expected in the first quarter of 2019.
In the absence of clear guidance, we continue to apply the current process using the paper forms the existing paper form (276 Div).
We will continue to monitor the situation with our local partner and will provide further information as it becomes available.
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