Tax treaty and exchange-rate sources

This page lists the tax treaty rates, withholding-tax rates, filing deadlines, and currency-conversion sources used by Tax Reclaim.

Information tool, not tax advice.

Historical exchange rates for tax calculations

Tax Reclaim uses the historical rate for the dividend or interest payment date. Frankfurter supplies blended exchange-rate data from central banks and official sources, including the European Central Bank, Bank of England, Bank of Japan, Banco de México, and Banco Central do Brasil. A blended rate can differ from a single authority fixing, so check the conversion method required by your tax authority.

Treaty rates

These are the treaty rates whose originating document we can link: the bilateral treaty text, or the national tax authority that published it. A rate the calculator resolves from a commercial tax summary is corroborated, not cited, and is not listed here.

No treaty refund
The source and residence countries have no treaty that provides a refund route.
Treaty not effective
A treaty is recorded, but it was signed and not in force or had ended for the relevant period.
IssuerCountriesSource
Bilateral tax treatyAD, AE, AF, AG, AL, AM, AO, AR, AT, AU, AZ, BA, BB, BD, BE, BF, BG, BH, BI, BJ, BN, BO, BR, BS, BT, BW, BY, BZ, CA, CD, CF, CG, CH, CI, CL, CM, CN, CO, CR, CU, CV, CY, CZ, DE, DJ, DK, DM, DO, DZ, EC, EE, EG, ER, ES, ET, FI, FJ, FM, FR, GA, GB, GD, GE, GH, GM, GN, GQ, GR, GT, GW, GY, HK, HN, HR, HT, HU, ID, IE, IL, IN, IQ, IR, IS, IT, JM, JO, JP, KE, KG, KH, KI, KM, KN, KP, KR, KW, KZ, LA, LB, LC, LI, LK, LR, LS, LT, LU, LV, LY, MA, MC, MD, ME, MG, MH, MK, ML, MM, MN, MO, MR, MT, MU, MV, MW, MX, MY, MZ, NA, NE, NG, NI, NL, NO, NP, NR, NZ, OM, PA, PE, PG, PH, PK, PL, PR, PS, PT, PW, PY, QA, RO, RS, RU, RW, SA, SB, SC, SD, SE, SG, SI, SK, SL, SM, SN, SO, SR, SS, ST, SV, SY, SZ, TD, TG, TH, TJ, TL, TM, TN, TO, TR, TT, TV, TW, TZ, UA, UG, US, UY, UZ, VA, VC, VE, VN, VU, WS, YE, ZA, ZM, ZW
IN tax authorityIN
HU tax authorityHU
ANAF / Romanian Ministry of FinanceAD, GB, LI, RO
SK tax authoritySK
EE tax authorityEE
LV tax authorityLV
AT tax authorityAT
BE tax authorityBE
CH tax authorityCH
DK tax authorityDK
FI tax authorityFI
GR tax authorityGR
IE tax authorityIE
LU tax authorityLU
MT tax authorityMT
NO tax authorityNO
PL tax authorityPL
SE tax authoritySE
CA tax authorityCA
GG tax authorityGG
IM tax authorityIM

Filing deadlines

These are the reclaim deadlines published by the tax authority itself. Deadlines we hold only from a commercial tax summary still drive the calculator and its countdown reminders, but they are not listed here.

CountryAuthority
DEbzst.de
ESsede.agenciatributaria.gob.es
ITagenziaentrate.gov.it
ISskatturinn.is
NLbusiness.gov.nl
CHestv.admin.ch
FRimpots.gouv.fr
GBgov.uk
NOskatteetaten.no
FIvero.fi
USirs.gov
CAcanada.ca
BEfin.belgium.be
EEemta.ee
HUnav.gov.hu
IErevenue.ie
PHbir-cdn.bir.gov.ph
AUato.gov.au
JPnta.go.jp
INincometax.gov.in
ILgov.il
TWmof.gov.tw
ZAsars.gov.za

Per-source provenance for the national statutory withholding rates is still being added. Until it lands, this page cites treaty rates and filing deadlines only.

How we keep this current

Treaty and deadline references are reviewed every tax year, and our continuous-integration pipeline blocks any release that ships without current-year rate data — stale figures fail the build before they can ever reach your claim. Spotted a citation that looks out of date? We'd genuinely like to know: hello@taxreclaim.eu.