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 2026-09-27.
Closing 31 Dec 2026
For these source countries, the standard reclaim window for dividends paid in the year shown ends on 31 December 2026. Each window counts full years from the end of the payment year.
| Source country | Dividends paid in | Reclaim window | Estimate |
|---|---|---|---|
| Chile | 2023 | 3 years | Estimate your 2023 refund from Chile |
| Croatia | 2023 | 3 years | Estimate your 2023 refund from Croatia |
| Czech Republic | 2023 | 3 years | Estimate your 2023 refund from Czech Republic |
| Finland | 2023 | 3 years | Estimate your 2023 refund from Finland |
| Netherlands | 2023 | 3 years | Estimate your 2023 refund from Netherlands |
| Switzerland | 2023 | 3 years | Estimate your 2023 refund from Switzerland |
| Canada | 2024 | 2 years | Estimate your 2024 refund from Canada |
| FranceResidents of Germany: 4 years | 2024 | 2 years | Estimate your 2024 refund from France |
| Portugal | 2024 | 2 years | Estimate your 2024 refund from Portugal |
| Luxembourg | 2025 | 1 year | Estimate your 2025 refund from Luxembourg |
Information only, not tax advice. A treaty exception or a national late-claim rule can change the window; check the authority reference in the table below before filing.
| 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 | Authority or reference | 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 | — | Open guide |
| 🇮🇳 India | Not applicable | Before Payment Per Income Stream | 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.