Food Lion 2014 Annual Report Download - page 32

ment of paid-up capital in accordance with the
Belgian Companies Code) is generally taxed
as dividends. Dividends that are attributed or
paid on the shares are in principle subject to a
25% Belgian withholding tax.
For non-Belgian residents - individuals and
corporations - Belgian withholding tax is
retained also at the rate of 25% subject to the
reductions or exemptions provided by Belgian
tax law or by the tax treaty concluded between
Belgium and the country of which the non-Bel-
gian beneficiary of the dividend is a resident.
Such withholding tax is normally the final tax
in Belgium.
For dividends paid by Delhaize Group to a U.S.
holder of ADRs, beneficial owner of the divi-
dends, who is not holding the shares through
a permanent establishment in Belgium and is
entitled to claim benefits under the U.S.- Bel-
gian 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 withholding tax must be with-
held by Delhaize Group or the paying agent,
Delhaize Group is subject to the reporting
requirements of the U.S. Securities and
Exchange Commission (SEC) governing foreign
companies 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 Group
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., Washington, 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 shareholder information
section of Delhaize Group’s website
(www.delhaizegroup.com), the Company’s
reports filed electronically with the SEC pursu-
ant to the Exchange Act as soon as reasonably
practicable after the Company electronically
files such material with the SEC.
Delhaize Group’s reports and other informa-
tion can also be inspected and copied at the
offices of the New York Stock Exchange, Inc.,
20 Broad Street, New York, NY 10005, U.S.A.
Ordinary Shareholders’ Meeting
The next Ordinary Shareholders’ Meeting
will take place on Thursday, May 28, 2015.
Detailed information about the Ordinary
Shareholders’ Meeting will be published in the
Belgian newspapers L’Echo and De Tijd, as
well as in the Belgian Official Gazette and on
the Company website.
and the non-Belgian holder of Delhaize Group
shares or ADRs may file a claim for reimburse-
ment 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, Boule-
vard 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 pres-
entation 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 proce-
dural requirements for obtaining the reduced
withholding tax immediately upon the attribu-
tion 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.
€ 1.60
gross dividend for 2014
STRATEGY