Belgium published the Royal Decree of 5 July 2022 in the Official Gazette on 15 July 2022, which establishes withholding tax exemptions under the tax framework for European long-term investments funds (ELTIFs). This includes a withholding tax exemption on dividends paid by Belgian companies to qualifying non-resident ELTIFs with legal personality, subject to a minimum 10% shareholding (participation) condition. This is provided to the same extent as the withholding tax exemption already prov…