What is withholding tax reclaim?

When a foreign company pays you dividends or interest, the source country deducts withholding tax before the payment reaches you. If your country has a double tax treaty with that source country, you may have been overtaxed and are entitled to reclaim the excess. TaxReclaim automates the calculation and generates the official reclaim forms for 20+ countries.

What's the difference between a Foreign Tax Credit and a Withholding Tax Refund?

Foreign Tax Credit (FTC) is claimed on your current year tax return with your home country to reduce domestic tax liability. Withholding Tax Refund is claimed from the source country to recover excess tax above treaty rates, often for 3-5 years of past dividends. You can use both methods: claim the treaty-rate portion as a credit at home, and file for the excess directly with the source country.

How do I claim a Foreign Tax Credit on my annual tax return?

Report gross foreign income (before tax) on your return, then enter foreign tax paid in the double taxation relief section. The credit is capped at the treaty rate (typically 15%) and reduces your domestic tax dollar-for-dollar up to your domestic tax on that income. Example: €1,000 US dividends with €150 withheld - report €1,000 income and claim €150 credit.

How do I claim a Withholding Tax Refund for excess tax?

When source countries withhold more than treaty rates, file for refunds directly. Gather dividend certificates and tax residency proof, calculate excess (e.g., 35% withheld - 15% treaty = 20% refund), file country-specific forms (Form 210 for Spain, R-V1 for Germany, Form 5001 for France), and wait 3-12 months for processing. Most countries allow claims for 3-5 years retroactively.

Can I claim both a Foreign Tax Credit AND a Withholding Tax Refund?

Yes, and you often should! They address different parts of withheld tax. Claim the treaty-compliant portion (e.g., 15%) as Foreign Tax Credit on your annual return, and file for the excess above treaty rate as a WHT Refund with the source country. Example: Switzerland withholds 35% - claim 15% credit at home, reclaim 20% excess from Swiss tax authority.

How do I reclaim Swiss withholding tax on dividends?

Switzerland withholds 35% on dividends paid to foreign investors. If your country has a tax treaty with Switzerland, you can reclaim the excess above the treaty rate (typically 15%). Residents of Spain, Italy, Portugal and other Southern European countries use Form 60; other residents use Form 70. TaxReclaim determines the correct form automatically and generates it as a ready-to-submit PDF.

Which countries can I reclaim withholding tax from?

TaxReclaim supports reclaims from Switzerland, France, Germany, Spain, Portugal, Norway, the USA, the UK, Italy, the Netherlands, Belgium, Austria, Denmark, Sweden, Finland, Luxembourg, Ireland and more — 20+ countries in total.

Is it common for people to not reclaim their eligible taxes?

Yes, billions go unclaimed annually. The IRS reports over $1 billion in unclaimed refunds yearly. Globally, $200 billion in withholding tax is deducted with 25% left unclaimed. In the EU, €8.4 billion per year goes unclaimed. Common reasons include complexity, lack of awareness, and time burden. This creates a 0.5%+ annual drag on portfolio performance.

How much can I potentially recover?

Recovery amounts yield 0.5%+ annual portfolio performance boost. Common recovery rates: Switzerland 35% withheld vs 15% treaty = 20% refund; Germany 26.375% vs 15% = 11.375% refund; France 25% vs 15% = 10% refund; USA 30% vs 15% = 15% refund. On €10,000 annual dividends with 12% average excess, recover €1,200/year or €6,000+ for 5 years retroactively.

What documents do I need?

Typically you'll need: dividend/interest certificates from your broker showing gross amounts and tax withheld, proof of tax residency (certificate from your local tax authority), original tax receipts, identification (passport or national tax ID), and bank account details (IBAN for EU claims). Most brokers can provide annual tax statements that consolidate all this information.

How long does the process take?

Foreign Tax Credits are processed with your annual tax return. WHT Refunds vary by country: Germany 6-12 months, France 3-6 months, Switzerland 6-9 months, USA 6-12 months, Norway 3-6 months. Refunds are sent directly to your bank account once approved.

What are the deadlines for reclaiming withholding tax refunds?

Deadlines vary by country. Most allow 3-5 years from the dividend or interest payment date. Germany: 4 years. France: December 31 of second year following payment. Switzerland: 3 years. Norway: 5 years. USA: 3 years. Important exception: the Netherlands only allows 2 years. Missed deadlines mean permanent loss of your refund.

Is my financial data secure?

Yes. We use 256-bit SSL encryption, the same security standard used by major banks. All data is stored in EU-based data centers, and we are fully GDPR compliant. We never sell or share your personal data with third parties, and you can request complete data deletion at any time.

Do I need to be a tax professional to use TaxReclaim?

No. TaxReclaim is designed for individual investors. Enter your dividend or interest payment details, select the source country, and the platform calculates your refund entitlement and generates the completed official form. The whole process takes around 3 minutes.

Sources & data

Every withholding-tax rate, treaty rate, and filing deadline this calculator uses is sourced from a public reference document. The table below is generated at build time directly from the data files the calculator reads — if a source disappears here, it disappears in the calculator at the same time.

Information tool, not tax advice.

Treaty rates

Bilateral and national-authority sources behind every withholding-tax treaty rate this calculator displays. As of 2026-05-03.

Issuer	Countries	Source	As of
Bilateral tax treaty	DE, ES, FR, IT, NL, PT, US	www.bzst.de www.irs.gov www.impots.gouv.fr www.irs.gov www.belastingdienst.nl + 29 more	2026-05-03
AT tax authority	AT	www.bmf.gv.at	2026-05-03
BE tax authority	BE	finances.belgium.be	2026-05-03
CH tax authority	CH	www.estv.admin.ch	2026-05-03
DK tax authority	DK	skat.dk	2026-05-03
FI tax authority	FI	www.vero.fi	2026-05-03
IE tax authority	IE	www.revenue.ie	2026-05-03
LU tax authority	LU	impotsdirects.public.lu	2026-05-03
NO tax authority	NO	www.skatteetaten.no	2026-05-03
PL tax authority	PL	www.podatki.gov.pl	2026-05-03
SE tax authority	SE	www.skatteverket.se	2026-05-03
GB tax authority	GB	www.gov.uk	2026-05-03
CA tax authority	CA	www.canada.ca	2026-05-03

Filing deadlines

Per-country deadline references the calculator uses to surface countdown reminders. As of 2026-05-03.

Country	Authority	As of
DE	bzst.de	2026-05-03
ES	sede.agenciatributaria.gob.es	2026-05-03
IT	agenziaentrate.gov.it	2026-05-03
NL	business.gov.nl	2026-05-03
CH	estv.admin.ch	2026-05-03
FR	impots.gouv.fr	2026-05-03
GB	gov.uk	2026-05-03
SE	skatteverket.se	2026-05-03
NO	skatteetaten.no	2026-05-03
FI	vero.fi	2026-05-03
US	irs.gov	2026-05-03
CA	canada.ca	2026-05-03
AT	bmf.gv.at	2026-05-03
BE	finances.belgium.be	2026-05-03
BG	nra.bg	2026-05-03
CY	mof.gov.cy	2026-05-03
CZ	financnisprava.cz	2026-05-03
DK	skat.dk	2026-05-03
EE	emta.ee	2026-05-03
GR	aade.gr	2026-05-03
HR	porezna-uprava.hr	2026-05-03
HU	nav.gov.hu	2026-05-03
IE	revenue.ie	2026-05-03
LT	vmi.lt	2026-05-03
LU	impotsdirects.public.lu	2026-05-03
LV	vid.gov.lv	2026-05-03
MT	cfr.gov.mt	2026-05-03
PL	podatki.gov.pl	2026-05-03
PT	portaldasfinancas.gov.pt	2026-05-03
RO	anaf.ro	2026-05-03
SI	fu.gov.si	2026-05-03
SK	financnasprava.sk	2026-05-03

National withholding-rate authority citations will be surfaced here once provenance columns are added to the WHT-rates dataset (deferred to a later phase; see project changelog).

How we keep this current

Treaty and deadline references are reviewed each tax year. CI fails the build when current-year rate data is missing. If you spot an outdated citation, write to hello@taxreclaim.eu.