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Tax Residence Certificates (TRC)

A Tax Residence Certificate (TRC) is needed in order to benefit from the application of double tax treaties and comply with local tax regulations.

Table of contents

About TRC

In some countries, Swift payments are subject to the application of local withholding tax at the applicable domestic tax rates. In such situations, as per Swift’s general terms and conditions, customers are responsible for the levy, the reporting and the payment of such local withholding tax.

Belgium has concluded double tax treaties with a number of countries to prevent or reduce the burden of such taxation. In application thereof, customers can benefit from a reduced treaty withholding tax rate provided that SWIFT SC attests, with the required documentation, its qualification as true Belgian tax resident.

In order to justify such qualification, the Belgian tax administration is issuing yearly Tax Residence Certificates (“TRC”) in a standard Belgian electronic format.

TRC are generally issued in the course of February of each new financial year.

The Belgian tax administration will not anymore sign forms coming from abroad. Your administration should accept the Belgian format of the TRC which acknowledges the tax residency of SWIFT SC in Belgium.

Where to obtain your TRC and ad-hoc forms

You can obtain your TRC and the ad hoc forms (such as non-PE letters or BO letters) by using the below link:

We are publishing all the TRC as soon as we receive them. Therefore, if your document is not published, this means that the tax administration has not yet provided the document for the required financial year.

The Belgian administration does not issue hard copies of the TRC anymore and there is no exception to that rule. The Belgian administration only issues soft copy with a QR code to verify the validity of such document.

Other forms to be signed by SWIFT Tax team

Should you need to obtain a signature of the SWIFT Tax Team on ad-hoc forms, please send a request to the below email address:

This email address is no longer used to send tax resident certificates as those are available in

In the subject of the email, please make sure to quote the following structure in order to have your email handled smoothly: Country_TRC_customer name_document required (Local Form number / specific document, other).

In the core of the email, please clearly list the documents that you need, clarify the name and full address of your institution, the country and the reference year.

Documents will not be provided if the above process is not followed.

Thank you for your understanding.

Swift Tax Team