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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Belgium: dividends

Under the current agreement a United Kingdom resident recipient beneficially entitled to a dividend from a Belgian company will pay the following reduced rates of Belgian withholding tax:

  • 0% if the resident is a UK company which has held directly for at least 12 months shares representing at least 10% of the capital of the company paying the dividend;
  • 0% if the resident is a pension scheme established in the UK;
  • 15% if the dividend is paid out of the property income of a property investment vehicle;
  • all other cases: 10 per cent.