Belgium: Recovery of wage tax and withholding tax on dividends, interest, or royalties
The tax authorities confirm their traditional position that the administrative request for the refund of non-assessed wage and withholding taxes is a mandatory administrative appeal.
The tax authorities confirmed their traditional position that the administrative request for the refund of non-assessed wage and withholding taxes is a mandatory (exhaustive) administrative appeal and that it is therefore sufficient to submit such a request within the period provided for in Article 368 of the Income Tax Code 92 (ITC92).
Article 368 of the ITC92 provides for a period of five years within which unassessed wage tax and withholding tax on dividends, interest, or royalties can be reclaimed, starting from January 1 of the year in which these taxes were paid. For certain exemptions from withholding tax on dividends, interest or royalties, such as the research and development (R&D) exemption or the exemption for shift or night work, Article 368/1 ITC92 provides for a period of three years, starting from January 1 of the year following the year to which the assessment year relates.
Read a September 2025 report prepared by the KPMG member firm in Belgium