Equities - Double Taxation Treaties concluded by Belgium and currently in force
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.
| Country | Rate prescribed by the DTT - Dividends (%) | Tax refund available (%) |
Albania | 15 | 15 |
Algeria | 15 | 15 |
Argentina | 15 | 15 |
Armenia | 15 | 15 |
Australia | 15 | 15 |
Austria | 15 | 15 |
Azerbaijan | 15 | 15 |
| Bahrain | 10 | 20 |
Bangladesh | 15 | 15 |
Belarus | 15 | 15 |
Bosnia-Hertzegovina | 15 | 15 |
Brazil | 15 | 15 |
Bulgaria | 10 | 20 |
Canada | 15 | 15 |
Chile | 15 | 15 |
China | 10 | 20 |
Congo | 10 | 20 |
Croatia | 15 | 15 |
Cyprus | 15 | 15 |
Czech Republic | 15 | 15 |
Denmark | 15 | 15 |
Ecuador | 15 | 15 |
Egypt | 20 | 10 |
Estonia | 15 | 15 |
Finland | 15 | 15 |
France | 15 | 15 |
Gabon | 15 | 15 |
Georgia | 15 | 15 |
Germany | 15 | 15 |
Ghana | 15 | 15 |
Greece | 15 | 15 |
Hong Kong | 15 | 15 |
Hungary | 10 | 20 |
Iceland | 15 | 15 |
India | 15 | 15 |
Indonesia | 15 | 15 |
Ireland | 15 | 15 |
Israel | 15 | 15 |
Italy | 15 | 15 |
Ivory Coast | 15 | 15 |
Japan a | 10 | 20 |
Kazakhstan | 15 | 15 |
Kosovo | 15 | 15 |
Kuwait | 10 | 20 |
Kyrgyzstan | 15 | 15 |
Latvia | 15 | 15 |
Lithuania | 15 | 15 |
Luxembourg | 15 | 15 |
Malaysia | 15 | 15 |
Malta | 15 | 15 |
Mauritius | 10 | 20 |
Mexico | 10 | 20 |
Moldova | 15 | 15 |
Mongolia | 15 | 15 |
Montenegro | 15 | 15 |
Morocco | 10 | 20 |
Netherlands | 15 | 15 |
New Zealand | 15 | 15 |
Nigeria | 15 | 15 |
North Macedonia | 15 | 15 |
Norway | 15 | 15 |
Pakistan | 15 | 15 |
Philippines | 15 | 15 |
Poland | 10 | 20 |
Portugal | 15 | 15 |
Romania | 15 | 15 |
Russia | 10 | 20 |
Rwanda | 15 | 15 |
San Marino | 15 | 15 |
Senegal | 15 | 15 |
Serbia | 15 | 15 |
| Seychelles | 15 | 15 |
Singapore | 15 | 15 |
Slovakia | 15 | 15 |
Slovenia | 15 | 15 |
South Africa | 15 | 15 |
South Korea | 15 | 15 |
Spain | 15 | 15 |
Sri Lanka | 15 | 15 |
Sweden | 15 | 15 |
Switzerland | 15 | 15 |
Taiwan | 10 | 20 |
Tajikistan | 15 | 15 |
Thailand | 20 | 10 |
Tunisia | 15 | 15 |
Turkey | 20 | 10 |
Turkmenistan | 15 | 15 |
Ukraine | 15 | 15 |
United Arab Emirates | 10 | 20 |
United Kingdom | 10 | 20 |
U.S.A. | 15 | 15 |
Uruguay | 15 | 15 |
Uzbekistan | 15 | 15 |
Venezuela | 15 | 15 |
Vietnam | 15 | 15 |
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a. Effective 1 January 2020; previous rate 15%.