European dividend withholding tax by source country

Choose your tax residence to compare the verified domestic rate, treaty residual rate, reclaim gap, and reclaim deadline for European source countries.

Data last updated 2026-08-30. Only verified rates and explicit no-relief records are shown; other rows stay out of the comparison until primary treaty evidence is verified.

Residence country

Source country	Domestic WHT	Treaty residual rate	Reclaimable gap	Deadline basis	Sources	Guide
🇷🇴 Romania	16%	5%	11%	5 years, Calendar Year End	Treaty record	Open guide
🇳🇱 Netherlands	15%	15%	0%	3 years, Calendar Year End	Treaty record Deadline record	Open guide
🇬🇧 United Kingdom	0%	No treaty refund	None	4 years, Calendar Year End	Treaty record Deadline record	Open guide

Start with the country-pair route

The pair guide explains the applicable source process, residence-country credit context, evidence, and route-specific deadline.

Netherlands-UK guide Netherlands-Germany guide UK-Germany guide

Check the filing window

Deadline basis differs by source country. Use the generated deadline table before preparing a claim.

European reclaim deadlines

Each rate and deadline row comes from the generated treaty and deadline records and links to a country guide. See the methodology and source policy.