Tax reclaim on foreign divis

Jun 25, 2015 5 Replies

I have some shares in a German company and I note that the divis are taxed at 26% at source. Can I reclaim 6& tax to bring them in line with UK divis? They happen to be in an ISA but I don't know whether this is relevant.


The notional tax rate on dividends from normal UK companies (and equity based investment companies) is 10%, not 20%. The rest of the question looks far too complex for me to attempt.

Yes and yes - ie you can reclaim tax and the ISA does make a difference (as you are not the legal, registered holder of the shares). IIRC not for the fainthearted though. Only you can decide if the game is worth the candle.

I can't find guidance on gov.uk but I see

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has what looks to be a fair introduction.

Thanks Robin. I'll think about it!

I am basing this on you being a UK resident - you will have been taxed at

26.375% on your dividends but as there is a double taxation treaty between the UK and Germany the treaty rate is 15% therefore you may have an entitlement to reclaim 11.375% of the tax withheld. You can reclaim historically 4 years and will take approx 12 months for a reclaim to be paid. Tax reclamation is an extremely complicated process. Its often better to reach out to a company that specialises in tax reclamation.

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