Food Lion 2013 Annual Report Download - page 172

For non-Belgian residents - individuals and corporations - Belgian
withholding tax is retained also at the rate of 25% subject to the reduc-
tions or exemptions provided by Belgian tax law or by the tax treaty
concluded between Belgium and the country of which the non-Belgian
beneficiary of the dividend is a resident. Such withholding tax is nor-
mally the final tax in Belgium.
For dividends paid by Delhaize Group to a U.S. holder of ADRs, bene-
ficial owner of the dividends, who is not holding the shares through a
permanent establishment in Belgium and is entitled to claim benefits
under the U.S.- Belgian tax treaty, the withholding tax is reduced from
25% to 15%. If the beneficial owner is a company that owns directly at
least 10% of the voting stock of Delhaize Group, a reduced withholding
tax rate of 5% is applicable. No withholding tax is however applicable
if the beneficial owner of the dividends is i) a company, resident of the
U.S. that has owned directly shares representing at least 10% of the
capital of Delhaize Group for a 12-month period ending on the date the
dividend is declared, or ii) a pension fund, resident of the U.S., provided
that the dividends are not derived from carrying on a business by the
pension fund or through an associated enterprise.
Although there are exceptions, in general the full 25% Belgian with-
holding tax must be withheld by Delhaize Group or the paying agent,
and the non-Belgian holder of Delhaize Group shares or ADRs may
file a claim for reimbursement for amounts withheld in excess of the
treaty rate. The reimbursement claim form (Form 276 Div.- Aut.) can
be obtained from the Bureau Central de Taxation Etranger, Boulevard
du Jardin Botanique 50 (18th floor P), PO Box 3429, B-1000 Brussels,
Belgium (phone: [phone], fax: [phone], e-mail:
bct.cd.bruxelles.etr@minfin.fed.be). The form should be completed in
duplicate and sent to the relevant Tax Office in the residence country of
the non-Belgian holder with the request that one copy be appropriately
stamped and returned to the sender.
The non-Belgian holder can then obtain reimbursement from the
Bureau Central de Taxation, at the same address, upon presentation of
the stamped form and a document proving that the dividend has been
cashed. The request for reimbursement must be filed with the Bureau
Central de Taxation within five years from January 1 of the year following
the year in which the dividend was declared payable.
Prospective holders should consult their tax advisors as to whether they
qualify for the reduced withholding tax upon attribution or payment
of dividends, and as to the procedural requirements for obtaining the
reduced withholding tax immediately upon the attribution or payment of
the dividends or through the filing of a claim for reimbursement.
Annual Report
This annual report is available in English, French and Dutch. It can be
downloaded from Delhaize Group’s website: www.delhaizegroup.com.
Delhaize Group is subject to the reporting requirements of the U.S.
Securities and Exchange Commission (SEC) governing foreign compa-
nies listed in the U.S. An annual report will be filed with the SEC on Form
20-F. The Form 20-F will be available from the SEC’s EDGAR database at
www.sec.gov/edgarhp.htm and on the Company’s website.
Consultation of Documents
The public documents concerning Delhaize Group can be consulted at
the registered office (rue Osseghem/Osseghemtraat 53, 1080 Brussels
- Belgium) or at the Corporate Support Office (Square Marie Curie 40,
1070 Brussels - Belgium).
In the United States, Delhaize Group is subject to the informational
requirements of the U.S. Securities Exchange Act of 1934, as amended
(the “Exchange Act”), and in accordance with the Exchange Act Delhaize
Group files reports and other information with the SEC. The reports and
other information Delhaize Group files with the SEC can be inspected at
the SEC’s public reference room located at 100 F Street, N.E., Washing-
ton, D.C., U.S. 20549. You may obtain information on the operation of
the SEC’s public reference room by calling the SEC at +1 (800) SEC-0330.
Also, the SEC maintains a website at www.sec.gov that contains reports
and other information that registrants have filed electronically with the
SEC.
Delhaize Group makes available free of charge, through the share-
holder information section of Delhaize Group’s website (www.delhaize-
group.com), the Company’s reports filed electronically with the SEC
pursuant to the Exchange Act as soon as reasonably practicable after
the Company electronically files such material with the SEC.
€ 1.56
gross dividend for 2013
170 DELHAIZE GROUP ANNUAL REPORT 2013 INVESTORS