Germany Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
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 (typically 15%) — up to 11.4 percentage points — by filing a refund claim with the Bundeszentralamt für Steuern (BZSt) within 4 years.
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.
Available Forms
Attached to German income tax return for foreign income and tax credits
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 | |
|---|---|---|---|---|
| 🇱🇺Luxembourg | 26.4% | 5% | 21.4% | |
| 🇺🇸United States | 26.4% | 15% | 11.4% | |
| 🇬🇧United Kingdom | 26.4% | 15% | 11.4% | |
| 🇫🇷France | 26.4% | 15% | 11.4% | |
| 🇪🇸Spain | 26.4% | 15% | 11.4% | |
| 🇳🇱Netherlands | 26.4% | 15% | 11.4% | |
| 🇧🇪Belgium | 26.4% | 15% | 11.4% | |
| 🇨🇭Switzerland | 26.4% | 15% | 11.4% | |
| 🇮🇹Italy | 26.4% | 15% | 11.4% | |
| 🇸🇪Sweden | 26.4% | 15% | 11.4% | |
| 🇳🇴Norway | 26.4% | 15% | 11.4% | |
| 🇩🇰Denmark | 26.4% | 15% | 11.4% | |
| 🇫🇮Finland | 26.4% | 15% | 11.4% | |
| 🇦🇹Austria | 26.4% | 15% | 11.4% | |
| 🇵🇹Portugal | 26.4% | 15% | 11.4% | |
| 🇮🇪Ireland | 26.4% | 15% | 11.4% | |
| 🇵🇱Poland | 26.4% | 15% | 11.4% | |
| 🇦🇺Australia | 26.4% | 15% | 11.4% | |
| 🇨🇦Canada | 26.4% | 15% | 11.4% | |
| 🇸🇬Singapore | 26.4% | 15% | 11.4% | |
| 🇯🇵Japan | 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 — 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
Complete Anlage AUS
Fill in the Germany reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Bundeszentralamt für Steuern (BZSt) within 4 years.
Frequently asked questions
How much Germany dividend withholding tax can I reclaim?
Germany withholds 26.4%. Investors resident in tax-treaty countries can usually reclaim down to a 15% treaty rate — about 11.4 percentage points — leaving 15% as final tax. Your exact treaty rate depends on your country of residence.
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.
Which form do I use to reclaim Germany withholding tax?
Anlage AUS — Attached to German income tax return for foreign income and tax credits. It is submitted to the Bundeszentralamt für Steuern (BZSt).
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.
Ready to reclaim your Germany withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Start your claim — it's free