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FiscalPlace

Country file · DE

Potential · high

Germany: recover the withholding tax on your dividends

Every dividend paid from this country loses 26.375% to withholding tax at source. The tax treaty caps it at 15% for a French resident. The 11.375-point gap is not lost money: it can be claimed back — with the right forms, within the deadline.

No win, no fee · Pricing 100% public · FR / EN

Tax withheld€2,638
Treaty withholding€1,500
FR–DE tax treaty · 15%
Over-withholding to recover€1,138

Example for €10,000 of gross dividends, French tax resident, before our success fee. Indicative amounts — every claim is verified before filing.

Technical file

The numbers that matter

Both rates, the gap, the form and the time you have left: everything that decides whether a claim is worth opening.

26.375%

Statutory rate

withheld from non-residents by default

15%

Treaty rate

for a French resident

11.375 pts

Recoverable gap

4 years

Statute of limitations

from the end of the year of payment

Your deadline to act

4 years

4 years from the end of the calendar year of the dividend payment, as a general rule.

Compute my exact deadline

The procedure in practice

Form
BZSt claim (online portal)
Competent authority
Federal Central Tax Office (BZSt)
Online filing
Yes
Relief at source
No

Relief at source prevents the over-withholding before it exists: the correct rate is applied at payment time. See the relief-at-source service

Data reviewed on 15 June 2026 · Indicative amounts — every claim is verified before filing.

Specifics

What you should know about this country

  • The 26.375% rate combines the 25% tax and the 5.5% solidarity surcharge computed on it.
  • The BZSt requires precise chain-of-custody evidence: one of the most demanding files in terms of documentation quality.
  • Filing goes through the BZSt online portal, with processing times frequently exceeding 12 months.

Claim documents

The documents required

What we gather with you. Most of these can be requested online or produced from your brokerage statements.

  • Certificate of tax residence on the German form, stamped by your tax administration
  • Custody confirmations (Depotbestätigung) and withholding evidence
  • Original tax vouchers issued by the German custodian
  • A representation mandate

Resources

Go further

How much can you recover?

Two minutes, no sign-up: the simulator applies the rates above to your real amounts and shows our fee before you commit to anything.

No win, no fee · Pricing 100% public · FR / EN