Reduced dividend withholding tax rate only available to “new” shares

On 23 May 2019, the Constitutional Court rendered decision No. 75/2019 on a preliminary ruling request by the lower court of Liège. The request concerned the old 15% reduced withholding tax rate (abolished in 2013). (a) Facts. During the years 2007 to 2011, a Belgian one person company distributed dividends on which it withheld and … Continue reading Reduced dividend withholding tax rate only available to “new” shares