Belgium | Individual Tax | French Source Dividends/Tax Credit?

Written on 10 Jul 2017

By means of its judgment of 16 June 2017 (F15.0102.N/1), the Belgian Supreme Court seems to have opened the door to a possible reactivation of a Belgian tax credit on dividends received from French sources by individuals residing in Belgium. In principle, such dividends were subject to a French withholding tax of 15% on dividends received by individuals.

If you have received any dividends from a French source, which have actually been subject to i) a French withholding tax at the source in addition to ii) the Belgian personal income tax, you should contemplate preserving your rights by introducing a provisional and conservatory claim towards the Belgian State in order to try obtaining the offset of the French withholding tax on the individual tax supported in Belgium.

We would be pleased to analyse your case and to assist you, if necessary, in preserving and defending your rights.