Equities - Double Taxation Treaties concluded by Belgium and currently in force

15.08.2019

Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.

The standard rate of withholding tax on dividends as of 1 January 2017 is 30% before any refund.

From 1 January 2016 to 31 December 2016 the standard withholding tax rate on dividend payments was 27%.

The prescribed form for tax refunds is, in all cases, Form 276-Div.Aut.

CountryRate prescribed
by the DTT -
Dividends (%)
Tax refund
available (%)
Albania1515
Algeria1515
Argentina1515
Armenia1515
Australia1515
Austria1515
Azerbaijan1515
Bahrain 1020
Bangladesh1515
Belarus1515
Bosnia-Hertzegovina1515
Brazil1515
Bulgaria1020
Canada1515
Chile1515
China1020
Congo1020
Croatia1515
Cyprus1515
Czech Republic1515
Denmark1515
Ecuador1515
Egypt2010
Estonia1515
Finland1515
France1515
Gabon1515
Georgia1515
Germany1515
Ghana1515
Greece1515
Hong Kong1515
Hungary1020
Iceland1515
India1515
Indonesia1515
Ireland1515
Israel1515
Italy1515
Ivory Coast1515
Japan1515
Kazakhstan1515
Kosovo1515
Kuwait1020
Kyrgyzstan1515
Latvia1515
Lithuania1515
Luxembourg1515
Macedonia1515
Malaysia1515
Malta1515
Mauritius1020
Mexico1515
Moldova1515
Mongolia1515
Montenegro1515
Morocco1020
Netherlands1515
New Zealand1515
Nigeria1515
Norway1515
Pakistan1515
Philippines1515
Poland1515
Portugal1515
Romania1515
Russia1020
Rwanda1515
San Marino1515
Senegal1515
Serbia1515
Seychelles1515
Singapore1515
Slovakia1515
Slovenia1515
South Africa1515
South Korea1515
Spain1515
Sri Lanka1515
Sweden1515
Switzerland1515
Taiwan1020
Tajikistan1515
Thailand2010
Tunisia1515
Turkey2010
Turkmenistan1515
Ukraine1515
United Arab Emirates1020
United Kingdom1020
U.S.A.1515
Uzbekistan1515
Venezuela1515
Vietnam1515