Belgium: Decision of the Constitutional Court on the limitation period for claiming refund of excess withholding tax
The Belgian Constitutional Court has clarified the statute of limitations for initiating legal proceedings related to excess withholding tax. As of the Court’s decision on 13 March 2025, judicial claims must be filed within five years from 1 January of the year in which the dividend or interest income was paid, in accordance with Article 368 of the Belgian Income Tax Code. Notably, submitting a standard reclaim with the Belgian Tax Administration no longer pauses or extends this five-year period.
The Belgian Constitutional court’s decision can be found via the following link: 2025-043f
This ruling takes immediate effect and applies to all clients considering court action for tax refunds. Clients are responsible to review the decision and taking any legal steps within the prescribed timeframe.
LuxCSD does not assist in this regard, and this announcement is for information purposes only. Please consult your tax advisor for further information.
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