How can I reclaim the difference between the statutory withholding tax rate and the tax treaty rate?

In cases where a lower tax rate should be applied on the basis of a tax treaty, it is occasionally possible to reclaim part of the withheld tax in the source country. To reclaim excess paid withholding tax, a reclaim request needs to be submitted at the tax authorities in the source country. The complexity of the reclaim process varies per country.

Each country adapted its own reclaim procedure. Usually these procedures are time consuming, costly and require the cooperation of different parties. For this reason, it is seldom profitable to start a reclaim procedure.