The information below is a brief summary of the tax regime for investors in Schuldscheine.
This summary does not prevent the interested investor from consulting his financial intermediary or the relevant tax administration to know the regime specifically applicable to him. So it is possible that your financial intermediary is obliged to effect certain notifications such as in the framework of the "Foreign Account Tax Compliance Act" (FATCA).
Additional information is available from the Contact centre of the Federal Public Service Finance.
(Tel.: 0257 257 57, regular rate, available on business days between 8 a.m. and 5 p.m.).
Non-resident savers are in principle exempted from Belgian withholding tax on moveable property, in accordance with Article 107, §2, 5°, b, of the Royal Decree - CIR/WIB 92 and as long as, in accordance with Article 117, §6, of the Royal Decree - CIR/WIB 92, they issue the recipients of the revenues a certificate attesting that the acquirers :
- are the owners or usufructuaries of interest-bearing transferable securities;
- are non-residents who do not use this capital to carry out a professional activity in Belgium.
In cases other than these, there is in principle a tax withholding at the source (currently 30%).
“Schuldschein” is a general term. From a strictly point of view, the name is “Schuldscheindarlehen”.