Dividend withholding tax reclaim deadlines
Use the source-country deadline and its counting basis before you prepare a refund claim. Rows appear for every source country whose generated record contains a reclaim window. The source column is filled in where the tax authority publishes the deadline itself.
Generated data last updated 2026-08-30.
| Source country | Reclaim window | Deadline basis | Exceptions | Source or authority reference | Country guide |
|---|---|---|---|---|---|
| 🇦🇺 Australia | 4 years | Payment Date | None recorded | Authority or reference | Open guide |
| 🇦🇹 Austria | 5 years | Calendar Year End | None recorded | — | Open guide |
| 🇧🇪 Belgium | 4 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇨🇦 Canada | 2 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇨🇱 Chile | 3 years | Calendar Year End | None recorded | — | Open guide |
| 🇨🇿 Czech Republic | 3 years | Calendar Year End | None recorded | — | Open guide |
| 🇩🇰 Denmark | 5 years | Payment Date | None recorded | — | Open guide |
| 🇫🇮 Finland | 3 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇫🇷 France | 2 years | Calendar Year End | Germany: 4 years | Authority or reference | Open guide |
| 🇩🇪 Germany | 4 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇮🇪 Ireland | 4 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇮🇱 Israel | 6 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇮🇹 Italy | 4 years | Payment Date | None recorded | Authority or reference | Open guide |
| 🇯🇵 Japan | 5 years | Payment Date | None recorded | Authority or reference | Open guide |
| 🇳🇱 Netherlands | 3 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇳🇴 Norway | 5 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇵🇱 Poland | 5 years | Calendar Year End | None recorded | — | Open guide |
| 🇵🇹 Portugal | 2 years | Calendar Year End | None recorded | — | Open guide |
| 🇷🇴 Romania | 5 years | Calendar Year End | None recorded | — | Open guide |
| 🇰🇷 South Korea | 5 years | Payment Date | None recorded | — | Open guide |
| 🇪🇸 Spain | 4 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇸🇪 Sweden | 5 years | Calendar Year End | None recorded | — | Open guide |
| 🇨🇭 Switzerland | 3 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇬🇧 United Kingdom | 4 years | Calendar Year End | None recorded | Authority or reference | Open guide |
| 🇺🇸 United States | 3 years | Us Special | None recorded | Authority or reference | Open guide |
How to use the deadline
The table reports the basis stored for each source country. Read the country guide, and the authority reference where one is linked, for the claim route, residence-specific exceptions, and documents that apply to your payment.