Last updated 2026-06-27
BASF SE (BAS)
BASF SE (BAS, ISIN DE000BASF111) is a Materials company domiciled in Germany, which withholds 26.4% on dividends paid to non-residents. Investors resident in a tax-treaty country can reclaim the excess above their treaty rate (typically 15%) — up to 11.4 percentage points — by filing Anlage AUS with the Bundeszentralamt für Steuern (BZSt).
Worked example
You receive EUR1,000 in BASF SE dividends
Illustrative, using the typical 15% treaty rate. Your exact treaty rate depends on your country of residence — see the table below.
How much can you reclaim, by residence country?
Germany withholds 26.4% on BASF SE dividends. Here's the reclaimable amount for investors resident in each country. Click a row for the full guide.
| Your residence | Treaty rate | Reclaimable | |
|---|---|---|---|
| 🇱🇺Luxembourg | 5% | 21.4% | |
| 🇺🇸United States | 15% | 11.4% | |
| 🇬🇧United Kingdom | 15% | 11.4% | |
| 🇫🇷France | 15% | 11.4% | |
| 🇪🇸Spain | 15% | 11.4% | |
| 🇳🇱Netherlands | 15% | 11.4% | |
| 🇧🇪Belgium | 15% | 11.4% | |
| 🇨🇭Switzerland | 15% | 11.4% | |
| 🇮🇹Italy | 15% | 11.4% | |
| 🇸🇪Sweden | 15% | 11.4% | |
| 🇳🇴Norway | 15% | 11.4% | |
| 🇩🇰Denmark | 15% | 11.4% | |
| 🇫🇮Finland | 15% | 11.4% | |
| 🇦🇹Austria | 15% | 11.4% | |
| 🇵🇹Portugal | 15% | 11.4% | |
| 🇮🇪Ireland | 15% | 11.4% | |
| 🇵🇱Poland | 15% | 11.4% | |
| 🇦🇺Australia | 15% | 11.4% | |
| 🇨🇦Canada | 15% | 11.4% | |
| 🇸🇬Singapore | 15% | 11.4% | |
| 🇯🇵Japan | 15% | 11.4% |
Which form do you file?
To reclaim Germany withholding tax on BASF SE dividends, you file Anlage AUS with the Bundeszentralamt für Steuern (BZSt) (deadline: 4 years). See the full Germany reclaim guide.
Frequently asked questions
How much withholding tax is deducted from BASF SE dividends?
Germany withholds 26.4% at source on BASF SE (BAS) dividends paid to non-resident investors.
How much BASF SE withholding tax can I reclaim?
If you live in a country with a Germany tax treaty, you can usually reclaim down to a 15% treaty rate — about 11.4 percentage points of each dividend. Your exact figure depends on your country of residence (see the table above).
Which form do I file to reclaim BASF SE withholding tax?
Anlage AUS — filed with the Bundeszentralamt für Steuern (BZSt). The deadline is 4 years.
What is the ISIN for BASF SE?
BASF SE trades under ticker BAS with ISIN DE000BASF111, listed in Germany.
Own BASF SE? Calculate your reclaim
Tax Reclaim works out exactly how much Germany withholding tax you can recover and generates the filing-ready form.
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