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Belgium: Domestic Corporate Taxation

Withholding Taxes on Outgoing Dividends

Dividends paid by Belgian subsidiaries to EU parent corporations are exempt from Belgian withholding taxes provided the EU parent corporation has held 10% of the shares in the Belgian subsidiary for at least 12 months.

If the parent corporation is not an EU entity or if these conditions are not otherwise satisfied then a standard withholding tax rate of 25.75% applies on outgoing dividends unless that rate has been reduced (usually to 15% or less) by the provisions of a double taxation treaty. Belgium has over 100 double taxation treaties in place. (Denmark has 69 and the UK has over 100).

 

 

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