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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Belgium: claims procedures

The following procedures should be followed for United Kingdom residents making a claim under the agreement:

(a) claims to reduction of the Belgian tax on dividends should be made on form 276DIV,

(b) claims to reduction of the Belgian tax on interest and to exemption from the additional prepayment on income should be made on form 276INT.

(c) claims to exemption from Belgian tax on royalties should be made on form 276R,

The forms 276DIV, 276INT and 276R, which are printed in English, French, Flemish and German with a tear off duplicate, may be obtained from Bureau Central de Taxation Bruxelles “Etranger”, North Galaxy Tour B - 7e étage, Boulevard du Roi Albert II 33/32, 1030 Bruxelles, Belgium

The claim forms come with an explanatory note.

The claimant should complete both copies of the forms and send them to his tax office in the United Kingdom. If the necessary conditions are satisfied, HMRC will complete and sign the certificate on the back of each form stamp it, retain one copy and return the other to the claimant. Claims to repayment are subject to a time limit of three years from 1 January of the year following that in which income was allotted or made payable,

(d) claims for exemption from Belgian tax on pensions (Article 18) and other income (Article 22) should be made by letter addressed to the Bureau Central de Taxation- Brussels “Etranger”, North Galaxy Tour B - 7e étage, Boulevard du Roi Albert II 33/32, 1030 Bruxelles, Belgium within three years from 1 January of the year following the year in which the income was payable. A certificate in the form shown below can be obtained by the claimant from his tax office on request. The guidance in INTM162030 should be followed. Certificate relating to a claim for exemption from Belgian tax under Article…….. 

Attestation concernant une demande d’exoneration de l’ impôt belge sur base de l’article……..

Getuigschrift betreffende een aanvraag om vrijstelling van de Belgische belasting op grond van artikel……..

I certify-

Je certifie-

Ik bevestig-

a) that…….. was for United Kingdom tax purposes resident in the United Kingdom for the year…….. ;

a) que, pour l’application de l’ impôt britannique, M…….. etait résident au Royaume-Uni pendant l’année…….. ;

a) dat, voor de toepassing in de Britse belasting, M…….. in het jaar…….. verblijfhouder van het Verenigd-Koninkrijk was;