Form descriptions - Standard refund - Belgian debt securities (Securities held in CBF)
To apply for a standard refund, the following documentation must be submitted to LuxCSD 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.;
- Full chain of original Credit Advices;
- Bank statement;
- Power of Attorney from the final beneficial owner;
- Power of Attorney from the LuxCSD client;
- Letter of Request to LuxCSD 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.
A Form 276 Int. (together with a Certificate of Residence if Section IV in Form 276 Int. 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.
For beneficial owners that are individuals, date and place of birth must be completed. The full name must always be stated (surname and first names). First names may not be abbreviated and must be written in full.
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, two 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 LuxCSD.
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.
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, two months before the statutory deadline. |
Copy or original? | Original required. |
Bank statement
A bank statement from the beneficial owner’s bank. This is to prove that the beneficial owner has been credited with the net income payment. It must show the net amount credited to the account.
Who completes it? | The beneficial owner’s bank. |
How often is it provided? | Per standard refund application. |
When is it provided? | At the latest, two months before the statutory deadline. |
Copy or original? | Original required. |
Power of Attorney from the final beneficial owner
If the client or a third party is completing the Form 276 Int. 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, two months before the statutory deadline. |
Copy or original? | Copy accepted. |
Power of Attorney from the LuxCSD client
A Power of Attorney, completed and signed by the LuxCSD client authorising LuxCSD to reclaim withholding tax on the client's behalf, must be provided.
Who completes it? | Client. |
How often is it provided? | Per standard refund application. |
When is it provided? | At the latest, two months before the statutory deadline. |
Copy or original? | Copy accepted. |
Letter of Request to LuxCSD for Reclaim of Belgian Withholding Tax
Authorises LuxCSD to reclaim withholding tax from the Belgian Tax Authorities on the client’s behalf.
Who completes it? | Client. |
How often is it provided? | Per standard refund application. |
When is it provided? | At the latest, two 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, two months before the statutory deadline. |
Copy or original? | Original required. |