OCTOBER 1, 2025 • 6 minute read
How to Reclaim German Dividend Withholding Tax
Learn how to reclaim German dividend withholding tax, navigate anti-abuse rules, and prepare for MiKaDiv’s 2027 digital overhaul.
Knowledge hub
Stay updated on global withholding tax changes, rates, treaties, reclaims, and litigation
Topics
AUGUST 26, 2025 • 5 minute read
CJEU Ruling in Case C-602/23: CJEU says Austria may deny refund if income is taxed at investor level
In a decisive judgment rendered on 30 April 2025 in Finanzamt für Großbetriebe v. Franklin Mutual Series Funds – Franklin Mutual European Fund (C-602/23), the Court of Justice of the European Union (CJEU) provided clarity on the treatment of foreign investment funds under Austrian withholding tax law.
Tax news
AUGUST 20, 2025 • 4 minute read
Dividend Withholding Tax in Switzerland
Explore how Switzerland's 35% dividend withholding tax can be reduced or eliminated through double tax treaties and refund options.
Knowledge hub
JULY 22, 2025 • 3 minute read
U.S. – Denmark Competent Authority Arrangement Finalized: Implication from 81/100 Group Trusts and Withholding Tax Reclaims
In March 2025, the United States and Denmark finalized a Competent Authority Arrangement (CAA) clarifying which pension entities or arrangements qualify under “pension fund” status in order to qualify for treaty benefits under Article 10(3)(c) of the 1999 Denmark–U.S. tax treaty.
Tax news
JULY 11, 2025 • 4 minute read
Poland Issues Final Guidance on Beneficial Ownership for Withholding Tax (WHT) Relief
On 9 July 2025, the Polish Ministry of Finance published binding tax clarifications (Objaśnienia podatkowe) on the application of the “beneficial owner” clause to withholding tax (WHT) relief. These explanationsmark the first authoritative statement of Poland’s BO doctrine.
Tax news
JUNE 24, 2025 • 4 minute read
One Big Beautiful Bill: Understanding the Implications of Section 899 for Foreign Investors
Discover how Section 899 impacts foreign investors with surtaxes up to 50%. Learn which jurisdictions are affected and how to plan ahead.
Tax news
MAY 29, 2025 • 2 minute read
Understanding Fund and Investor Classification for Withholding Tax Reclaims
The classification of claimants in a withholding tax reclaim process is a critical first step. Whether a claimant is a fund vehicle, an investor, or both determines the documentation required and the success of the claim. Misclassification can lead to over- or under-withholding, incorrect filings, and ultimately failed reclaims.
Knowledge hub
MAY 8, 2025 • 2 minute read
3 Tips for a Successful Withholding Tax Recovery Infrastructure
Optimizing and managing withholding tax for global public equities investment portfolios is complex and time-consuming. A well-structured process can help ensure timely collection of data and efficient tax reclaims, while minimizing unnecessary communication and resource strain among stakeholders.
Knowledge hub
MAY 8, 2025 • 4 minute read
South Korea Dividend Withholding Tax: A Guide to Reclaim and Refund for Foreign Investors
As foreign investments in South Korea grow, understanding the nuances of dividend withholding tax (WHT) becomes increasingly critical for multinational corporations and institutional investors.
Knowledge hub
APRIL 22, 2025 • 4 minute read
Italian supreme court affirms ‘look-through’ approach in withholding tax exemption
Italy’s Supreme Court affirms the look-through approach for WHT exemptions, clarifying that beneficial ownership—not form—drives eligibility for EU-based investors.
Tax news
APRIL 16, 2025 • 2 minute read
Taiwan MOF Extends Application Period for Tax Treaty Benefits Under Amended Article 34 of Double Taxation Regulations
Taiwan's MOF extends the application period for tax treaty benefits from 5 to 10 years, enhancing consistency and fairness for nonresident taxpayers.
Tax news
MARCH 25, 2025 • 4 minute read
Polish Tax Exemption for Investment Funds Ruled in Breach of EU Law: Implications for Investors
Poland's tax policy for investment funds has been deemed non-compliant with EU law, affecting cross-border investment strategies. Discover the implications for investors across Europe.
Tax news
MARCH 18, 2025 • 3 minute read
Swedish Supreme Administrative Court’s Ruling in the KEVA Case: A Precedent for Wider Pension Fund Claims?
The Swedish court's ruling in the KEVA case could expand pension fund claims, challenging Sweden's withholding tax policies.
Tax news
FEBRUARY 18, 2025 • 2 minute read
Germany: WHT Refunds for foreign investment funds underway
Learn about Germany's landmark court ruling on withholding tax refunds for foreign investment funds and the compliance challenges they face in reclaiming €7.5 billion.
JANUARY 23, 2025 • 5 minute read
CJEU: Spanish Loss-Making Rules Found in Violation of Article 63 TFEU
CJEU rules Biscay's tax laws breach Article 63 TFEU, impacting cross-border investments and favoring resident companies.
Tax news
JANUARY 8, 2025 • 2 minute read
The most important tax court decisions regarding EU withholding tax reclaims of 2024
Explore key 2024 EU tax court decisions on withholding tax reclaims, including major directives and landmark rulings impacting foreign investment funds.
Tax news
DECEMBER 17, 2024 • 2 minute read
The Adoption of the FASTER Directive: A New Era for Withholding Tax Relief in the EU
Discover how the FASTER Directive is set to transform withholding tax relief in the EU, enhancing transparency and efficiency while combating tax fraud across Member States.
Tax news
NOVEMBER 12, 2024 • 7 minute read
XX case: ECJ issues another landmark ruling on free movement of capital WHT reclaim
The ECJ's landmark ruling challenges Dutch tax law, affirming that it discriminates against non-resident companies in dividend taxation, impacting EU capital movement principles.
Tax news
OCTOBER 4, 2024 • 5 minute read
Dutch Supreme Court Tightens Rules on Tax Relief for Foreign Investment Funds: What You Need to Know
Explore the Dutch Supreme Court's latest ruling on tax relief for foreign investment funds and its potential impact on cross-border taxation within the EU.
Tax news
SEPTEMBER 13, 2024 • 6 minute read
German Federal Fiscal Court Rules in Favor of Foreign Investment Funds: A Landmark Decision on Tax Refunds
The German Federal Fiscal Court's ruling grants foreign funds tax refunds on dividends, reinforcing EU principles on non-discrimination and the free movement of capital.
Tax news
AUGUST 26, 2024 • 6 minute read
Navigating Cross-Border Taxation: Insights from the L Fund Case
Explore the complexities of cross-border taxation and discover key insights from the landmark L Fund case.
Tax news
AUGUST 1, 2024 • 4 minute read
CJEU Judgment in KEVA Case
CJEU rules Swedish tax law violates Article 63 TFEU by unfairly taxing non-resident pension funds, restricting free movement of capital.
Tax news
JULY 29, 2024 • 2 minute read
EU Challenges Dutch Tax Law: A Step Towards Equitable Investment Practices
The EU targets Dutch tax practices to promote fair investment across member states, highlighting the importance of equitable financial policies.
Tax news
JUNE 27, 2024 • 3 minute read
3 steps to address EU National Courts' Non-Compliance with ECJ Rulings on Free Movement of Capital and Withholding Tax
Discover effective strategies to address EU national courts' non-compliance with CJEU rulings on free movement of capital and withholding tax.
Knowledge hub
MAY 16, 2024 • 4 minute read
EU Council agrees on new rules for FASTER proposal
EU Council endorses new rules to expedite double taxation relief, boost cross-border investments, and fight tax fraud.
Tax news
APRIL 25, 2024 • 3 minute read
Challenges in Germany's Dividend Withholding Tax Procedures
Explore Germany's complex dividend withholding tax procedures, revealing processing delays and increased rejection rates that challenge foreign investors and demand urgent reform.
MARCH 25, 2024 • 5 minute read
CJEU Attorney General's Opinion in KEVA Case: Assessing Tax Discrimination and Free Movement of Capital within EU Law
Explore the implications of the CJEU Attorney General's opinion on tax discrimination and capital movement in the EU.
Tax news
MARCH 7, 2024 • 8 minute read
The impact of diverging concepts of beneficial ownership on withholding tax reclaims
Explore the complexities of inconsistent beneficial ownership interpretations and their impact on reclaiming over-withheld taxes in the EU. Discover challenges and strategies for navigating this landscape.
Knowledge hub
FEBRUARY 29, 2024 • 6 minute read
Executive summary of Polish court ECJ claim
Polish court sides with Canadian fund on tax refund, highlighting EU law's impact on international tax equity.
Tax news
FEBRUARY 12, 2024 • 6 minute read
Navigating Dutch Tax Transformations: Impact on Mutual Funds, Exempt Investment Institutions, and Foreign Investment Entities
Explore the upcoming Dutch tax changes impacting mutual funds and foreign investment entities, effective January 2025, and how these shifts may affect your investment strategies.
Tax news
FEBRUARY 2, 2024 • 6 minute read
The effects of the OECD's Pillar Two on Institutional Investors
Explore how OECD's Pillar Two reshapes international taxation, impacting institutional investors beyond multinational enterprises.
Tax news
JANUARY 30, 2024 • 3 minute read
Dividend Tax Withholding Per Country: The Differences in Rates and Rules
Explore how varying dividend tax rates impact your investments and learn strategies to optimize tax relief across different countries.
Knowledge hub
DECEMBER 15, 2023 • 5 minute read
What is happening to foreign pension funds' dividend withholding tax reclaims in the Netherlands?
Dutch tax authorities reinterpret rules, affecting foreign pension funds' dividend withholding tax reclaims. Disputes arise over statute of limitations and objective comparability.
Tax news
SEPTEMBER 20, 2023 • 3 minute read
New Dutch dividend stripping measures introduced
On September 19, the Dutch government presented its 2024 Budget Plan, introducing new measures against dividend stripping.
Tax news
JUNE 21, 2023 • 7 minute read
European Commission issues proposal for EU withholding tax system
Explore the European Commission's recent proposal for a unified EU withholding tax system, featuring a digital tax residence certificate and streamlined relief procedures.
Tax news
JUNE 1, 2023 • 1 minute read
Dividend Withholding Tax in Austria
Explore Austria's dividend withholding tax rates, double tax treaties, and methods to secure reduced taxation for foreign investors.
Knowledge hub
DECEMBER 16, 2022 • 4 minute read
German Supreme Court dismisses appeal in Canadian pension fund ECJ reclaim
The German Supreme Court's decision ends an 11-year legal battle, denying the Canadian pension fund's ECJ reclaim and maintaining the withholding tax.
Tax news
DECEMBER 14, 2022 • 2 minute read
Dutch Court of Appeals refers ECJ reclaim case to European Court of Justice
On December 14th, a Dutch court of appeals issued a decision in which it referred the case to the European Court of Justice (ECJ) for a preliminary ruling.
Tax news
SEPTEMBER 29, 2022 • 1 minute read
Denmark proposes dividend withholding tax for foreign government investors
Denmark's new tax proposal may challenge EU free movement rules, applying a 22% dividend tax on foreign government investors.
Tax news
SEPTEMBER 21, 2022 • 4 minute read
Dutch tax authorities claw back millions in ECJ reclaims
Dutch tax authorities initiate a large-scale review to reclaim millions in ECJ refunds from foreign pension funds, questioning their comparability to domestic counterparts.
Tax news
SEPTEMBER 14, 2022 • 3 minute read
Italian Supreme Court says US pension fund is entitled to same reduced dividend withholding tax rate as Italian pension funds
US pension funds can now enjoy the same reduced dividend withholding tax rates as Italian counterparts, thanks to a landmark ruling by the Italian Supreme Court.
Tax news
SEPTEMBER 9, 2022 • 3 minute read
Taiwan lifts FINI withholding tax statement requirement
Taiwan simplifies tax processes for Foreign Institutional Investors, aligning with eco-friendly trends and enhancing market development.
Tax news
AUGUST 31, 2022 • 3 minute read
Cum-ex transactions explained
Uncover the mechanics and implications of cum-ex transactions, a complex tax fraud scheme impacting European economies.
Knowledge hub
AUGUST 2, 2022 • 2 minute read
EU wide withholding tax system: European Commission public consultation summary report
Explore the European Commission's summary report on the proposed EU-wide withholding tax system and its potential impact on cross-border investments.
Tax news
JULY 25, 2022 • 2 minute read
Dutch government wants additional dividend stripping measures
The Dutch government seeks new strategies to combat dividend stripping and prevent tax avoidance, aiming for implementation by 2024.
Tax news
JUNE 10, 2022 • 1 minute read
New Luxembourg and United Kingdom tax treaty signed
Explore the implications of the new UK-Luxembourg tax treaty and its impact on investment vehicles and tax exemptions.
Tax news
MAY 24, 2022 • 2 minute read
Luxemboug fund entitled to Spanish withholding tax refund
Luxembourg fund wins refund on Spanish withholding tax due to free movement of capital, highlighting significant legal precedent.
Tax news
APRIL 14, 2022 • 1 minute read
Public consultation on common EU withholding tax system
Explore how the EU's proposed common withholding tax system aims to streamline cross-border investments and prevent tax abuse.
Tax news
APRIL 10, 2022 • 6 minute read
Finland withholding tax exemption for foreign investment funds
ECJ rules that Finland must exempt foreign investment funds from withholding tax, upholding the free movement of capital within the EU.
Tax news
APRIL 8, 2022 • 1 minute read
European Commission requests GERMANY to bring its withholding tax in line with EU law
The European Commission urges Germany to amend its withholding tax laws to ensure equal treatment for foreign charities under EU regulations.
Tax news
MARCH 14, 2022 • 1 minute read
EU parliament adopts recommendations on EU withholding tax reform
The European Parliament endorses plans to reform and simplify withholding tax systems across the EU, aiming for a standardized approach and improved cooperation among Member States.
Tax news
FEBRUARY 2, 2022 • 2 minute read
France publishes new list of public entities subject to French financial transaction tax
Discover which French public companies now meet the threshold for France's financial transaction tax with the updated list.
Tax news
JANUARY 6, 2022 • 1 minute read
European Commission urges Sweden to amend its rules on taxation of dividends to foreign public pension institutions
The European Commission challenges Sweden's dividend tax rules for foreign pension funds, citing a breach of the free movement of capital. Sweden has two months to respond.
Tax news
JANUARY 4, 2022 • 2 minute read
How to Build a Withholding Tax Recovery Process for Global Investment Portfolios
Streamline global investment tax reclaims by defining processes, clarifying roles, and ensuring efficient documentation and compliance.
Knowledge hub
DECEMBER 15, 2021 • 1 minute read
Denmark exempts foreign charities from dividend withholding tax from 2023
Starting in 2023, foreign charities will enjoy dividend tax exemptions in Denmark, following the resolution of EU infringement proceedings.
Tax news
SEPTEMBER 29, 2021 • 2 minute read
European Commission releases roadmap to a common EU-wide system for withholding tax on dividend or interest payments
Streamlining EU withholding tax: Explore the European Commission's roadmap for simplifying cross-border dividend and interest payment taxation.
Tax news
SEPTEMBER 28, 2021 • 11 seconds read
Argentina extends reduction of dividend withholding tax rate
Argentina extends its reduced dividend withholding tax rate, initially effective from January 2018, offering continued tax relief for investors.
Tax news
AUGUST 23, 2021 • 23 seconds read
New treaty between Serbia and Singapore offers exemption from Serbia dividend withholding tax for dividends to the Government of Singapore
Explore how the new Serbia-Singapore tax treaty impacts dividend withholding tax exemptions for the Singaporean government.
Tax news
JULY 27, 2021
United Arab Emirates – Austria Protocol introduces dividend tax exemption for governments and sovereign wealth funds
Discover how the new protocol between the UAE and Austria offers tax benefits for government and sovereign wealth funds.
Tax news
JUNE 15, 2021 • 2 minute read
Life insurance companies entitled to refund of French dividend withholding tax
Discover how a landmark French Supreme Court ruling entitles life insurance firms globally to reclaim withheld dividend taxes.
Tax news
MAY 28, 2021 • 2 minute read
Germany centralizes filing of free movement of capital based German dividend tax reclaims
Germany streamlines ECJ dividend tax reclaims, assigning the federal tax office as the central authority for processing, saving time and effort for foreign investors.
Tax news
MAY 26, 2021 • 36 seconds read
EU prepares for new EU wide withholding tax system
The EU plans to streamline cross-border investment by introducing a unified withholding tax system.
Tax news
APRIL 9, 2021 • 3 minute read
Dutch Supreme Court rejects ECJ withholding tax reclaim from foreign investment fund
Dutch Supreme Court denies foreign investment fund's claim for Dutch tax refund, citing no violation of EU free movement of capital rules.
Tax news
MARCH 22, 2021 • 3 minute read
Spanish Supreme Court confirmed ECJ reclaim by Norwegian sovereign wealth fund
Spanish Supreme Court upholds ECJ ruling for Norwegian SWFs, reinforcing free capital movement by mandating Spanish dividend tax refunds. Explore the case's implications for foreign investments.
Tax news
MARCH 9, 2021 • 2 minute read
European Commission formally asks Sweden and France to stop higher withholding tax to foreign pension institutions and insurance companies
EU urges Sweden and France to align dividend tax rules with EU law, ensuring fair treatment for foreign pension and insurance entities.
Tax news
FEBRUARY 3, 2021 • 17 seconds read
Netherlands and Chile sign tax treaty: 0% dividend withholding tax for pension funds
Discover how the new tax treaty between the Netherlands and Chile benefits pension funds with a 0% dividend withholding tax.
Tax news
JANUARY 14, 2021 • 4 minute read
Canadian pension fund entitled to ECJ reclaim in Spain
Spanish Supreme Court orders refund of withheld dividend tax to Canadian pension fund, setting a crucial precedent for non-EU funds. Discover the implications of this landmark ruling.
Tax news
JANUARY 4, 2021 • 3 minute read
Brexit creates withholding tax leakage for UK pension funds, UCITS and AIFs
Brexit impacts UK pension funds and investment funds with withholding tax challenges in the EU, as exemptions become limited. Learn how to navigate this complex tax landscape.
Tax news
DECEMBER 23, 2020 • 3 minute read
Spanish dividend withholding tax violates free movement of capital and must be refunded, says Spanish Supreme Court
Spanish Supreme Court orders refund of dividend tax, citing violation of EU's free movement of capital. Non-resident pension funds urged to file claims.
Tax news
NOVEMBER 21, 2020 • 41 seconds read
Polish withholding tax refund procedure to become less burdensome in 2021
Streamlined tax reclaim process in Poland aims to reduce the burden on foreign investors starting in 2021.
Tax news
NOVEMBER 17, 2020 • 1 minute read
New Protocol to Netherlands - Poland tax treaty introduces 0% dividend withholding tax for pension funds
Discover how the new tax treaty protocol between the Netherlands and Poland benefits pension funds with a 0% dividend withholding tax rate.
Tax news
NOVEMBER 17, 2020 • 1 minute read
Italy proposes dividend withholding tax exemption for EU collective investment funds in 2021
Italy's 2021 budget proposes a tax exemption for EU investment funds, aligning with EU court rulings on free capital movement.
Tax news
NOVEMBER 2, 2020 • 1 minute read
EC asks Belgium to stop taxing foreign insurance companies more heavily than Belgian insurance companies
The European Commission urges Belgium to align its tax policies for foreign insurance firms with EU law, challenging potential discrimination.
Tax news
OCTOBER 28, 2020 • 4 minute read
Why so much withholding tax relief remains unclaimed
Explore why billions in withholding tax relief go unclaimed annually and how automation could transform recovery processes.
Knowledge hub
OCTOBER 23, 2020 • 1 minute read
Dutch Supreme Court opens the door to ECJ reclaims in the Netherlands by foreign investment funds
Foreign investment funds can now reclaim Dutch dividend withholding tax, aligning with EU free movement of capital principles.
Tax news
OCTOBER 20, 2020 • 1 minute read
UK pension funds are losing up to GBP 250 million annually by not investing through tax transparent investment funds
UK pension funds risk losing significant income annually by avoiding tax transparent investment funds, a recent study reveals.
Tax news
SEPTEMBER 24, 2020 • 50 seconds read
ESMA recommends tax information exchange
ESMA urges the European Commission to enable financial bodies to share data with tax authorities to tackle tax fraud effectively.
Tax news
SEPTEMBER 17, 2020 • 2 minute read
Dutch government proposes changes to the dividend withholding tax on portfolio investments in domestic situations
Explore the Dutch government's proposed changes to dividend withholding tax, impacting both domestic and foreign portfolio investments.
Tax news
SEPTEMBER 16, 2020 • 46 seconds read
France releases new guidelines for dividend withholding tax exemption at source and refund procedures for foreign collective investment vehicles
Explore France's updated guidelines for dividend withholding tax exemptions and refunds for foreign investment vehicles.
Tax news
SEPTEMBER 6, 2020 • 3 minute read
South Africa public ruling on beneficial ownership for UK Authorized Contractual Scheme
Discover how the SARS ruling impacts UK investors in Authorized Contractual Schemes claiming treaty benefits in South Africa.
Tax news
JULY 24, 2020 • 3 minute read
European Commission announces plans for EU-wide system for withholding tax relief at source
Discover how the EU aims to streamline withholding tax relief across member states, enhancing investment simplicity and economic recovery.
Tax news
JULY 3, 2020 • 7 minute read
Securities lending and holding periods
Explore the complexities of securities lending, tax implications, and holding periods, and uncover strategies to optimize your investments while navigating potential tax challenges.
Knowledge hub
JUNE 18, 2020 • 5 minute read
Dutch tax treaty policy 2020 difference between collective and individual pension and withholding tax
Explore how recent Dutch tax treaty policies impact pension plans, creating distinctions in investment returns through withholding tax exemptions.
Tax news
NOVEMBER 19, 2019 • 4 minute read
ECJ ruling could further erode EU dividend tax obstacles
ECJ decision may ease dividend tax barriers for EU pension funds, potentially reshaping cross-border investment dynamics.
Tax news
NOVEMBER 14, 2019 • 16 minute read
ECJ: German withholding tax levied from Canadian pension fund violates the EU treaty
Explore the ECJ's ruling on German withholding tax and its impact on foreign pension funds' rights under the EU treaty.
Tax news
JUNE 5, 2019 • 12 minute read
ECJ’s Attorney General: German Dividend Withholding Tax Violates Eu Treaty
The ECJ Attorney General finds German dividend withholding tax breaches EU Treaty, impacting foreign pension funds. Discover the implications for non-German investors.
Tax news
DECEMBER 20, 2018 • 5 minute read
ECJ’s AG Renders Opinion On Relationship Between Free Movement Of Capital And Eu State Aid Rules
Explore the AG's pivotal Opinion on how free movement of capital intersects with EU state aid rules in the complex A-Fonds case.
Tax news
DECEMBER 1, 2018 • 30 seconds read
Japan's 2018 new and revised tax treaties very beneficial to pension funds
Discover how Japan's 2018 tax treaties offer substantial benefits to pension funds through foreign dividend tax exemptions.
Tax news
JULY 1, 2018 • 4 minute read
Why institutional investors are leaving millions of withholding tax on the table every year.
Discover why institutional investors are missing out on millions in withholding tax relief and how new solutions are addressing this costly oversight.
Knowledge hub
JUNE 21, 2018 • 7 minute read
ECJ renders decision in Fidelity Funds case
ECJ's landmark decision on Fidelity Funds case boosts non-resident mutual funds' chances for reclaiming withholding tax across EU member states.
Tax news
JUNE 20, 2018 • 3 minute read
Investors recover millions of euro in first few months of new withholding tax reclaiming platform, Protocol
Discover how Protocol, an innovative platform by Taxology, is transforming withholding tax recovery for pension funds, reclaiming millions effortlessly.
Press
MAY 15, 2018 • 3 minute read
Protocol, A New Web-Based Solution Automating Global Withholding Tax Recovery, Launches In North America
Discover how Protocol streamlines global withholding tax recovery, saving time and costs for pension funds and investment managers in North America.
Press
MAY 11, 2018 • 29 seconds read
Dividend Withholding Tax in Spain
Navigate the complexities of Spain's 19% dividend withholding tax, recovery processes, and relief options through double tax treaties.
Knowledge hub
MAY 10, 2018 • 1 minute read
What is a Dividend Voucher?
Understand the role of a dividend voucher, a key document issued to shareholders detailing dividends and withholding tax. Discover its purpose and jurisdictional requirements.
Knowledge hub
MAY 7, 2018 • 1 minute read
Dividend Withholding Tax in Germany
Explore Germany's dividend withholding tax rates, refund options, and treaty exemptions to optimize your tax strategy.
Knowledge hub
MAY 4, 2018 • 34 seconds read
Dividend Withholding Tax in Canada
Explore Canada's dividend withholding tax, potential reductions through tax treaties, and how to secure refunds with CRA Form NR7-R.
Knowledge hub
APRIL 29, 2018 • 3 minute read
Dividend withholding tax: the 4 most important things to take into account
Navigate dividend withholding tax complexities with insights on liabilities, rates, double taxation, and relief options. Discover key considerations to manage these obligations effectively.
Knowledge hub
APRIL 20, 2018 • 31 seconds read
Dividend Withholding Tax in Ireland
Explore Ireland's 25% dividend withholding tax and learn about exemptions and refunds available to EU residents and countries with tax treaties.
Knowledge hub
APRIL 19, 2018 • 44 seconds read
Dividend Withholding Tax in France
Explore France's dividend withholding tax rates, potential relief through double tax treaties, and necessary forms for reclaiming excess tax withheld.
Knowledge hub
APRIL 16, 2018 • 1 minute read
Dividend Withholding Tax in Australia
Explore Australia's dividend withholding tax, its impact on foreign shareholders, and potential relief through double tax treaties.
Knowledge hub
APRIL 5, 2018 • 1 minute read
Dividend Withholding Tax in the Netherlands
Explore the Dutch dividend withholding tax, exemptions, and refund methods for tax-exempt entities and learn about critical deadlines.
Knowledge hub
APRIL 3, 2018 • 3 minute read
Dividend Withholding Tax in the United States
Explore the complexities of dividend withholding tax in the US, including how investors can secure possible reductions and navigate self-certification requirements.
Knowledge hub
APRIL 2, 2018 • 24 seconds read
Dividend Withholding Tax in the United Kingdom
Explore how the UK handles dividend withholding tax, especially for REITs, and discover potential relief options for non-residents.
Knowledge hub
MARCH 20, 2018 • 38 seconds read
Dividend withholding tax in Luxembourg
Explore Luxembourg's dividend withholding tax, its rates, exemptions, and reclaim opportunities under double tax treaties.
Knowledge hub
JANUARY 22, 2018 • 4 minute read
Netherlands publishes conditions for foreign pension funds ECJ reclaims
Discover the new guidelines for foreign pension funds claiming ECJ reclaims in the Netherlands and ensure compliance with Dutch tax exemption standards.
Tax news
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