Some questions for my fellow Belgians about the dividend tax (roerende voorheffing).
As far as I understand, per year, the first 800 euro of dividends received is tax exempt, as mentioned on the federal government’s website:
So if you got less than 800 euro, you don’t need to declare it in your taxes.
What isn’t entirely clear to me is if this means 800 euro of dividends you actually received in your account (dividend minus the “voorheffing” in the country of origin), or do they look at the initial dividend as paid out by the company?
Also, am I correct that this 800 euro exemption only applies to dividends received from individual stocks, and that it doesn’t exist for dividends you get from ETFs? You have to declare all dividends received from ETFs in your taxes I think?