ARTICLE · 20 SEPTEMBER 2013

Claim Back Belgian Withholding Tax On Outbound Dividends: Act Now!

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With the Belgian tax administration publishing a Circular Letter following the decision of the European Court of Justice in Tate & Lyle Investments , the framework is set for qualifying foreign companies to claim back Belgian withholding tax paid on outbound dividends.

NetherlandsTax

Pascal Faes

With the Belgian tax administration publishing a Circular Letter¹following the decision of the European Court of Justice (CJEU) in Tate & Lyle Investments , the framework is set for qualifying foreign companies to claim back Belgian withholding tax paid on outbound dividends. In this newsletter we clarify which companies qualify for a refund and how they should proceed.

1. The CJEU's ruling in Tate & Lyle Investments²

A UK company, Tate & Lyle Investments ("TLI"), owned 5% of a Belgian company, Tate & Lyle Europe ("TLE"), a shareholding valued at over EUR 1.2 million. When receiving dividends, TLI, as a non-resident corporate shareholder (and contrary to a resident corporate shareholder), could neither benefit from the set-off and/or deduction of withholding tax, nor could benefit from the Dividends Received Deduction (DRD), allowing resident corporate shareholders holding less than 10% in the capital of the distributing company but with an purchase value of at

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