Last updated 2026-06-27

WHT Reclaim (Withholding Tax Refund)

A WHT reclaim is a formal application to a foreign country's tax authority to refund withholding tax withheld in excess of the applicable treaty rate. Investors submit the relevant country-specific form along with proof of tax residency and dividend certificates. Processing typically takes 3–12 months.

The reclaim process requires: (1) the completed refund form specific to the source country; (2) a certificate of tax residence from your home country tax authority; (3) dividend vouchers showing the gross amount and WHT deducted. Deadlines vary by country: Switzerland 3 years, Germany 4 years, Spain 4 years, Sweden 5 years. Missed deadlines are final — there is no extension.