Modèle 901bis — Dividend WHT Reclaim (Luxembourg)

What is Modèle 901bis — Dividend WHT Reclaim (Luxembourg)?

Modèle 901bis — Dividend WHT Reclaim (Luxembourg) is used to claim a Luxembourg withholding tax refund. Only the refund track (du remboursement d'impôt) is written; the reduction-at-source track (de la réduction) is never selected. Requires the residence-state tax authority's own certification in Section V before submission to Luxembourg — this product never fills that block. Luxembourg's existing generic report is unchanged; this is an additive reclaim route.

How to file Modèle 901bis — Dividend WHT Reclaim (Luxembourg)

1. 1

   Confirm your eligibility

   Use Modèle 901bis — Dividend WHT Reclaim (Luxembourg) if you received Luxembourg income that was withheld above the rate due under your tax treaty.

2. 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. 3

   Complete Modèle 901bis — Dividend WHT Reclaim (Luxembourg)

   Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

4. 4

   Submit before the deadline

   File via postal — the beneficiary sends all 4 sheets to their own residence-state tax authority first for Section V certification, which returns 3 sheets to be forwarded on to the Luxembourg Administration des Contributions Directes (printed 'Procédure' note on the claim form itself; no single ACD postal address is printed on the form). Deadline: 31 December of the year following the year the dividend was paid (Art. 153 LIR, a 1-year window; back/data/rates/deadlines.json LU — an applicable DTT may extend it).

Frequently asked questions