Last updated 2026-06-27
FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania)
FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania) is the Lithuania form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via postal — filed on paper with any VMI (Valstybinė mokesčių inspekcija) territorial office; no single postal address is printed on the form itself, issued by the Valstybinė mokesčių inspekcija (VMI) — State Tax Inspectorate. The deadline is 5 years from the payment date (Clearstream; back/data/rates/deadlines.json LT — basis is payment date, not calendar year-end; some DTTs shorten this, e.g. LT-LU = 3 years). You will need a certificate of tax residence and your dividend vouchers.
What is FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania)?
FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania) is used to claim a Lithuania withholding tax refund. Requires the Lithuanian payer's own certification in Part IV (that the tax was in fact withheld) and the residence-country tax authority's own certification in Part VI before submission to VMI — this product never fills either block. FR0021 (DAS-1) is a different, relief-at-source instrument filed with the payer before payment; it is not the refund form.
How to file FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania)
- 1
Confirm your eligibility
Use FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania) if you received Lithuania income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via postal — filed on paper with any VMI (Valstybinė mokesčių inspekcija) territorial office; no single postal address is printed on the form itself. Deadline: 5 years from the payment date (Clearstream; back/data/rates/deadlines.json LT — basis is payment date, not calendar year-end; some DTTs shorten this, e.g. LT-LU = 3 years).
Frequently asked questions
Is FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania) an official form I can file directly?
Yes — this fills the official template. Sign it and submit it as-is via postal — filed on paper with any VMI (Valstybinė mokesčių inspekcija) territorial office; no single postal address is printed on the form itself.
What is the deadline for FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania)?
5 years from the payment date (Clearstream; back/data/rates/deadlines.json LT — basis is payment date, not calendar year-end; some DTTs shorten this, e.g. LT-LU = 3 years). Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Valstybinė mokesčių inspekcija (VMI) — State Tax Inspectorate requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania)?
Requires the Lithuanian payer's own certification in Part IV (that the tax was in fact withheld) and the residence-country tax authority's own certification in Part VI before submission to VMI — this product never fills either block. FR0021 (DAS-1) is a different, relief-at-source instrument filed with the payer before payment; it is not the refund form.
Generate FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania) pre-filled
Tax Reclaim fills FR0022 (DAS-2) — Claim for Refund of the Tax Withheld at Source (Lithuania) with your dividend data so you can file it in minutes.
Start your claim — it's free