Tax Reclaim

Last updated 2026-06-27Source: www.mof.gov.tw

Application for Refund of Tax Overpaid under a DTA (Taiwan)

Refund
Official fileable form

Application for Refund of Tax Overpaid under a DTA (Taiwan) is the Taiwan form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Taiwan tax collection authority that handled the original withholding-tax payment, issued by the Taiwan tax collection authority handling the original withholding. The deadline is 10 years from the withholding-tax payment date; Germany-resident claimants use the four-year Taiwan-Germany treaty period. You will need a certificate of tax residence and your dividend vouchers.

Issuing authority
Taiwan tax collection authority handling the original withholding
Deadline
10 years from the withholding-tax payment date; Germany-resident claimants use the four-year Taiwan-Germany treaty period
Where to file
the Taiwan tax collection authority that handled the original withholding-tax payment
Type
Refund (reclaim at source)

What is Application for Refund of Tax Overpaid under a DTA (Taiwan)?

Application for Refund of Tax Overpaid under a DTA (Taiwan) is used to claim a Taiwan withholding tax refund. Dedicated July 2025 non-institutional treaty form. Relief at source is preferred. Evidence required: residence certificate, beneficial-owner declaration, and dividend/withholding records. The main form has no bank fields: refund by Treasury check is the default; eligible NT$ bank transfer requires separate consent. Official form: https://www.ntbt.gov.tw/english/download/409920185fc144ed9e35832156482568. Bank guidance: https://www.ntbt.gov.tw/English/multiplehtml/d1796cd9da724de49d3975f0544f6a7a. Beneficial-owner sample: https://www.ntbt.gov.tw/english/download/a6e5fd3c586e488c8db19ead078dc85b

How to file Application for Refund of Tax Overpaid under a DTA (Taiwan)

  1. 1

    Confirm your eligibility

    Use Application for Refund of Tax Overpaid under a DTA (Taiwan) if you received Taiwan 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 Application for Refund of Tax Overpaid under a DTA (Taiwan)

    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 the Taiwan tax collection authority that handled the original withholding-tax payment. Deadline: 10 years from the withholding-tax payment date; Germany-resident claimants use the four-year Taiwan-Germany treaty period.

Frequently asked questions

Is Application for Refund of Tax Overpaid under a DTA (Taiwan) an official form I can file directly?

Yes — this fills the official template. Sign it and submit it as-is via the Taiwan tax collection authority that handled the original withholding-tax payment.

What is the deadline for Application for Refund of Tax Overpaid under a DTA (Taiwan)?

10 years from the withholding-tax payment date; Germany-resident claimants use the four-year Taiwan-Germany treaty period. Missing the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The Taiwan tax collection authority handling the original withholding requires a certificate of tax residence from your home country to grant the reduced treaty rate.

Anything important to watch out for with Application for Refund of Tax Overpaid under a DTA (Taiwan)?

Dedicated July 2025 non-institutional treaty form. Relief at source is preferred. Evidence required: residence certificate, beneficial-owner declaration, and dividend/withholding records. The main form has no bank fields: refund by Treasury check is the default; eligible NT$ bank transfer requires separate consent. Official form: https://www.ntbt.gov.tw/english/download/409920185fc144ed9e35832156482568. Bank guidance: https://www.ntbt.gov.tw/English/multiplehtml/d1796cd9da724de49d3975f0544f6a7a. Beneficial-owner sample: https://www.ntbt.gov.tw/english/download/a6e5fd3c586e488c8db19ead078dc85b

Sources for this page

  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.mof.gov.twas of 2026-06-26
  • Treaty rate — Bilateral tax treatywww.bir.gov.phas of 2026-08-26
  • Treaty rate — Bilateral tax treatyporezna-uprava.gov.hras of 2026-08-26
  • Filing deadline — mof.gov.twwww.mof.gov.twas of 2026-06-26

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