Convention du 9 juillet 1970 entre la Belgique et les Etats-Unis d'Amérique pour éviter la double imposition et empêcher l'évasion fiscale en matière d'impôts sur le revenu telle que modifiée par le Protocole additionnel du 31 décembre 1987., de 9 juillet 1970
Article M. Modalités d'application de la limitation de l'impôt belge sur les dividendes.
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Demande individuelle
La procédure de la réduction du précompte mobilier sur la base d'une demande individuelle présentée au moyen d'une formule 276 Div.-Aut continue à s'appliquer comme précédemment.
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Demande collective
L'administration belge a crée un nouveau formulaire " collectif " n° 276 Coll. (USA) permettant aux résidents des Etats-Unis qui recueillent des dividendes de sources belges d'obtenir une réduction du précompte mobilier. Ce nouveau formulaire pourra être utilisé par les banques agissant pour le compte de leurs clients résidents des Etats-Unis. La formule collective ne peut être utilisée qu'en vue d'obtenir une réduction du précompte mobilier à 15 % (application de l'article 10, § 2, b ), de la Convention belgo-américaine) et uniquement par voie de remboursement du trop-perçu . Les personnes qui souhaitent bénéficier du taux de 5 % réservé aux participations importantes (application de l'article 10, § 2, a ), de la Convention belgo-américaine) ou qui souhaitent l'application de la procédure de limitation d'emblée à la source doivent introduire une demande de réduction individuelle au moyen de la formule 276 Div.-Aut.
Une formule collective peut être utilisée pour au moins 10 et au plus 200 bénéficiaires effectifs.
La banque remplit, sous sa propre responsabilité, la demande collective en trois exemplaires , en utilisant une formule distincte par société belge débitrice. La banque conserve un exemplaire de la demande et transmet les deux autres exemplaires au Bureau central de Taxation de Bruxelles-Etranger, place Jean Jacobs 10, à 1000 Bruxelles avant l'expiration d'un délai de trois ans à partir du 1er janvier de l'année suivant celle de...
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