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Gestion des absences. Beneficiaries receiving dividends must declare them as investment income on their income tax return in Luxembourg. Beneficiaries will then pay the difference between the withholding tax already deducted and the total amount of tax payable. Beneficiaries receiving dividends must, in principle, declare them to the tax authorities in their country of residence.

If the distributing company has applied a withholding tax rate higher than that stipulated in the relevant tax treaty , beneficiaries may submit a request for the refund of the excess payment to the Luxembourg Inland Revenue. In this case, the withholding tax rate stipulated in the Italian tax agreement, i.

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Beneficiaries who have their place of residence in Luxembourg and who receive dividends must declare them as investment income on their income tax return in Luxembourg. If the distributing company has applied a withholding tax rate higher than that stipulated in the relevant tax treaty , beneficiaries may submit a request for the refund of the excess payment to the tax administration in the country where the distributing company is established.

Withholding tax return on income from capital. To complete your application, the information about you collected from this form needs to be processed by the public administration concerned. That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation s. Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

You are also entitled to withdraw your consent at any time.


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Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data. By submitting your application, you agree that your personal data may be processed as part of the application process. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

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