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.