Form descriptions - Belgian debt securities (securities held in BNP Paribas S.A.)

31.05.2022

To apply for a standard refund, the following documentation must be submitted to Clearstream Banking within the indicated deadlines according to the status of the beneficial owner, as follows:

For residents of Double Taxation Treaty (DTT) countries:

  • Form 276-Int.-Aut.;
  • Full chain of original Credit Advices;
  • Power of Attorney from the final beneficial owner;
  • Power of Attorney from the Clearstream Banking customer;
  • Letter of Request to Clearstream Banking for Reclaim of Belgian Withholding Tax.

For supranational or international organisations:

  • Attestation Individuelle;
  • Full chain of original Credit Advices.

Form descriptions are presented according to the procedures available for relief and/or reclaim of withholding tax on income from Belgian debt securities.

Form 276-Int.-Aut.

A Form 276-Int.-Aut. (or together with a Certificate of Residence if Section IV in Form 276-Int.-Aut. is not completed) must be submitted as the official Belgian tax reclaim form to be used for refund applications on Belgian debt securities.

The form must be completed by the beneficial owner or its representative and stamped by the tax authorities of the beneficial owner’s country of residence.

For beneficial owners that are residents of the U.S.A., it is mandatory to submit an original Form 6166 issued by the Internal Revenue Service for each reclaim application and the Form 276-Int.Aut. should not be stamped and completed by the local tax authorities.

The Form 276-Int.-Aut. can be obtained from the beneficial owner’s local tax authority or from:

Centraal Taxatiekantoor Brussel-Buitenland
Jan Jacobsplein 10
B-1000 Brussels
BELGIUM

Who completes it?

Beneficial owner or its legal representative and the beneficial owner’s tax authority.

How often is it provided?

Per standard refund application.

When is it provided?

At the latest, three months before the statutory deadline.

Copy or original?

Original required.

Credit Advices

The full chain of original Credit Advices provided for each standard refund application by each intermediary between the final beneficial owner and Clearstream Banking.

The Credit Advice identifies interest payment details including the security type, gross amount of payment, date of payment and amount of tax withheld. The Credit Advice must reconcile with the information in Form 276-Int.-Aut.

Who completes it?

Financial institution paying the beneficial owner.

How often is it provided?

Per standard refund application.

When is it provided?

At the latest, three months before the statutory deadline.

Copy or original?

Original required.

Power of Attorney from the final beneficial owner

If the customer or a third party is completing the Form 276-Int.-Aut. on behalf of the beneficial owner, a Power of Attorney must be provided.

Who completes it?

Beneficial owner.

How often is it provided?

Per standard refund application.

When is it provided?

At the latest, three months before the statutory deadline.

Copy or original?

Copy accepted.

Power of Attorney from the Clearstream Banking customer

A Power of Attorney, completed and signed by the Clearstream Banking customer authorising Clearstream Banking to reclaim withholding tax on the customer’s behalf, must be provided.

Who completes it?

Customer.

How often is it provided?

Per standard refund application.

When is it provided?

At the latest, three months before the statutory deadline.

Copy or original?

Copy accepted.

Letter of Request to Clearstream Banking for Reclaim of Belgian Withholding Tax

Authorises Clearstream Banking to reclaim withholding tax from the Belgian Tax Authorities on the customer’s behalf.

Who completes it?

Customer.

How often is it provided?

Per standard refund application.

When is it provided?

At the latest, three months before the statutory deadline.

Copy or original?

Original required.

Attestation Individuelle

A certificate of ownership that must be submitted by supranational or international organisations to benefit from the exemption and must be completed, signed and stamped by the legal representative of the organisation.

How many are provided?

One per beneficial owner.

Who completes it?

Legal representative of the organisation.

How often is it provided?

Once. Valid until further renewal request from the Belgian Tax Authorities.

When is it provided?

At the latest, three months before the statutory deadline.

Copy or original?

Original required.