Germany Dividend Withholding Tax
Complete guide for international investors โ rates, reclaim deadlines, and how to recover until Tax Reclaim adds a form.
Last updated 2026-09-27
Germany withholds 26.4% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate by filing a refund claim with the Bundeszentralamt fรผr Steuern (BZSt) within 4 years. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 11.4 percentage points to recover. Tax Reclaim does not generate that Germany form yet โ for now, claim the recoverable amount as a foreign tax credit on your own country's tax return instead.
- Standard Dividend WHT
- 26.4%
- Most Common Treaty Rate
- 15%
- Recoverable via Home FTC
- 11.4%
- Reclaim Deadline
- 4yr
About Germany's Withholding Tax
Germany withholds 25% plus a 5.5% solidarity surcharge, totalling 26.375%. Foreign investors reclaim down to their treaty rate (typically 15%) by filing with the BZSt. Germany has an unusually generous 4-year reclaim window.
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Germany's 26.4% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| ๐ธ๐ฌSingapore | 26.4% | 10% | 16.4% | |
| ๐บ๐ธUnited States | 26.4% | 15% | 11.4% | |
| ๐ฌ๐งUnited Kingdom | 26.4% | 15% | 11.4% | |
| ๐ซ๐ทFrance | 26.4% | 15% | 11.4% | |
| ๐ช๐ธSpain | 26.4% | 15% | 11.4% | |
| ๐ณ๐ฑNetherlands | 26.4% | 15% | 11.4% | |
| ๐ง๐ชBelgium | 26.4% | 15% | 11.4% | |
| ๐จ๐ญSwitzerland | 26.4% | 15% | 11.4% | |
| ๐ฎ๐นItaly | 26.4% | 15% | 11.4% | |
| ๐ธ๐ชSweden | 26.4% | 15% | 11.4% | |
| ๐ณ๐ดNorway | 26.4% | 15% | 11.4% | |
| ๐ฉ๐ฐDenmark | 26.4% | 15% | 11.4% | |
| ๐ซ๐ฎFinland | 26.4% | 15% | 11.4% | |
| ๐ฆ๐นAustria | 26.4% | 15% | 11.4% | |
| ๐ต๐นPortugal | 26.4% | 15% | 11.4% | |
| ๐ฎ๐ชIreland | 26.4% | 15% | 11.4% | |
| ๐ต๐ฑPoland | 26.4% | 15% | 11.4% | |
| ๐ฑ๐บLuxembourg | 26.4% | 15% | 11.4% | |
| ๐ฆ๐บAustralia | 26.4% | 15% | 11.4% | |
| ๐จ๐ฆCanada | 26.4% | 15% | 11.4% | |
| ๐ฏ๐ตJapan | 26.4% | 15% | 11.4% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Germany withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement โ Germany should show 26.4% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Claim it as a foreign tax credit at home
Bundeszentralamt fรผr Steuern (BZSt) publishes a real reclaim form for this, but Tax Reclaim does not generate it yet โ for now, claim the Germany tax withheld as a foreign tax credit on your own country's tax return instead.
- 4
Submit before the deadline
Whichever route you use, file within 4 years of the withholding.
Frequently asked questions
How much Germany dividend withholding tax can I reclaim?
Germany withholds 26.4%. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 11.4 percentage points to recover. Your exact treaty rate depends on your country of residence. Tax Reclaim does not generate the Germany form yet, so for now this is claimed as a foreign tax credit on your own country's tax return.
What is the deadline to reclaim Germany withholding tax?
4 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Does Tax Reclaim generate the Germany reclaim form?
Not yet. Germany publishes a real, claimant-fileable reclaim form, but Tax Reclaim does not currently generate it. Until it does, claim the Germany tax withheld as a foreign tax credit on your own country's tax return instead.
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Claim your Germany withholding tax as a foreign tax credit
Tax Reclaim calculates exactly how much Germany tax you paid, so you have the figure your own tax authority needs โ Germany does not generate a form for you to file yet.
Calculate your Germany tax credit โ it's free