Dividend tax / roerende voorheffing for Bux users from Belgium

Hey guys,

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?

Cheers/bedankt/merci!

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As I understand: you already paid taxes on your dividends and you can ask back up to 240€. So if you received less than a total of 800€, you can ask all the taxes back at the end of the year.

Not sure how it works with ETF dividends.

Hope this clarifies! Greetings

Hey @Frisoke but if you invest through Bux (sorry should have specified that in my question), no “roerende voorheffing” has been deducted yet by Bux. So there is nothing to ask back from the BE govt either. The amount that you see being taken from the dividend in Bux is the so called bronbelasting, the one paid to the country where the dividend is paid. No?

De roerende voorheffing is only already charged if your broker is in Belgium, I think? My first screenshot shows the situation for Belgian investors on Bux Zero, as far as I understand. So the declaration of the roerende voorheffing / dividend tax in Belgium is your own responsibility.

On dividends from US companies you pay 15% in taxes. So you can ask 15% back since we don’t have to pay taxes till an amount of 800€ in dividends. Bux always does “roerende voorheffing”.

The 15% tax went to the US government, so it would surprise me that we could ask that back from the Belgian government?

Keep in mind you’re generally taxed TWICE on foreign dividends: once in the country there the dividend is paid, and once here on Belgium (of your broker is based here). An example :

But as Bux doesn’t pay the roerende voorheffing to the Belgium government automatically, you need to do it yourself. (unless it’s under the 800 euro that’s tax exempt, see second screenshot in my original post).

Yes I’m wrong. You are right. I’ll send you an article from Bux about it!

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So less than 800€ in dividends we don’t have to do anything. Otherwise we will have to pay the Belgium government some more money :see_no_evil:

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I noticed for my Unilever stock the dividend is paid out in full, without any “voorheffing”.

It’s the only dividend where I see this.
I think it has something to do with the fact they’re also on the London stock exchange and the UK doesn’t charge any tax on dividends locally. At least that’s what I think. Then again the dividend is in € and not £, so I don’t know. :man_shrugging:t2: Maybe someone on here knows… Anyway, definitely keeping that one in my portfolio, even though it hasn’t been going up much (in fact I’m down on that one right now). :slight_smile: