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REPLACEMENT OF THE FORM 276 EUR BY THE FORM HIS 276
(WITHHOLDING TAX ON INVESTMENT INCOME - PRECOMPTE MOBILIER).
This administrative notice is intended for officials and other agents
serving in Belgium who have retained their country of residence for tax
purposes in a Member State other than Belgium, pursuant to Article 14 of
the Protocol on Privileges and Immunities, and who wish to apply for
exemption from withholding tax (which is deducted at the source by
the Belgian tax authorities on their own behalf from Belgian savings
revenue(1) received in Belgium).
As of 01.02.2006, form HIS 276 will replace the present form 276 EUR
(exemption from withholding tax).
This new form, which must be completed by officials or other agents of the
European Communities applying for exemption, will be validated by the
competent department of each institution and will remain valid for a
maximum of 3 years, or for the duration of the contract, in the case of
staff covered by the Conditions of Employment of other agents. Officials
or other agents must return the validated document, together with the
accompanying annex, to their bank in order to obtain exemption from
withholding tax.
Forms 276 EUR which have already been validated and sent to banks will
remain valid for three years from the date of introduction of the new form
(HIS 276), unless the information given in the document has changed (the
person is no longer working, has left Belgium, or has changed address).
The purpose of form HIS 276 on exemption from Belgian withholding tax,
like the form 276 EUR which is being replaced, is to confirm the country
of residence for tax purposes of officials and other agents of the
European Communities who are in active service. It will lead to the
imposition of the Belgian Levy for the State of Residence for Tax Purposes
(Prélèvement pour l’Etat de Résidence fiscale - PER(2)
-) (see
http://www.cc.cec/pers_admin/privileges_bxl/savingaccount_en.html) in
accordance with the Directive on savings income (Council Directive
2003/48/EC).
Form HIS 276 and its annex, together with additional information, can be
found on the special page dedicated to the subject of withholding tax
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Footnotes
(1) Received on accounts opened in Belgian banks and negotiable debt securities issued in Belgium.
(2) Except if the official / staff member opts for the
submission of a certificate delivered by the fiscal authority in the state
of his/her fiscal domicile.
(3) You can only access this link through the Council website
(4) You can only access this link through the CoR website |
