You can reclaim the Withholding Tax following 3 processes:
- Following the provisions of the Double Tax Treaty (DTT) between the Country of residence and the Country source of income
- Following the Court of Justice of the EU claims (Aberdeen or ECJ): refund procedure based on the EU cases law (so called Aberdeen, Santander, Fokus Bank) aiming at avoiding tax discrimination between resident and non-resident entities
- Domestic Tax Legislation: claims based on the country’s domestic legislation regarding the taxation of investment vehicles
Why do you have to reclaim ALL the Withholding Tax? To protect yourself from liabilities towards your investors and to improve the performance of your investment vehicles.
Contact us now for a complete health check of your WHT situation.