Belgium: Update to documentation for exemption of foreign companies holding a "qualifying" participation


Further to announcement A18036, Clearstream Banking’s1 local depository advised that the wording of the “Self-declaration for exemption of dividend withholding tax art. 264/1” to be provided by eligible foreign companies holding a “qualifying” participation to obtain full exemption at source or through a quick or standard refund was not accurate in relation to provision 5°.



the updated template in which provision 5° has been duly amended is available on the Clearstream website and must be submitted for any new application for tax exemption.

Note: If customers use the attestation template previously provided, there is no guarantee that the Belgian tax authorities or issuers will validate it.

Further information

For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.

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.