By law, PlayRight is obliged to withhold tax from any rights it pays out. In turn, PlayRight passes on this withholding tax to the Belgian State. But if you are not a Belgian tax resident, chances are that your rights will be taxed again when you declare them on your tax return in your own country of residence.
In situations like these, you can apply for a full or partial refund of the withholding tax you paid to the Belgian State through the form 276R. Within and outside of the EU, there are tax treaties in place that stipulate on what type of income countries are entitled to levy taxes or not. All the EU countries and also many non-EU countries have concluded such as treaty with Belgium. The texts of these treaties can be found on the website of the FPS Finance.
You can either apply for a refund by submitting form 276R each time you receive a payment from PlayRight or you can submit one form at the end of the year for all the payments you would like to obtain a refund for. Simply send your duly completed form 276R to the Belgian Tax Authorities and they will send you a refund.
You have 5 years to apply for a refund. This 5-year term starts to run as of 1 January of the year you received the royalties in question in.