Last updated 2026-06-27

Certificate of Tax Residence

A certificate of tax residence is an official document issued by a taxpayer's home country tax authority confirming that the holder is tax-resident in that country for a specific tax year. It is required by most foreign tax authorities as proof of eligibility for treaty-reduced withholding tax rates on reclaim applications.

Without a valid certificate of residence, source country tax authorities will not process a WHT reclaim application. Most countries accept certificates issued within the prior 12 months. Some countries (notably Switzerland) require country-specific forms rather than a generic certificate. The HMRC issues Form RES1 for UK residents; the German Finanzamt issues a Ansässigkeitsbescheinigung; Spain issues a Certificado de residencia fiscal.