Swedish withholding tax on dividends

Who should sign the application form?

The application form should be signed by the claimant (the one who is stated as claimant in section I of the form). The application form can also be signed by the claimants representative. A claim signed by a representative must be accompanied by a power of attorney.

We also accept electronic signatures on the application form.

How long will it take to process my withholding tax refund application?

The Swedish Tax Agency’s processing times vary depending on the current volume and complexity of applications. We generally process applications in order of receipt. If any details are missing from your application, the Swedish Tax Agency will ask you to provide the information required. The processing time is therefore likely to be shorter if your application is complete on submission.

Please note that you will not receive an automated receipt when you submit your application. When the Swedish Tax Agency has processed your refund application, we will send you a decision notice by post.

If the correct tax rate is applied from the start, you won’t need to claim a withholding tax refund

You might find the tax relief at source system preferable to applying for a withholding tax refund. If you opt for tax relief at source, your paying agent will deduct a percentage of the dividend amount at the correct tax rate when making a payment to you. This means you will not need to apply for a withholding tax refund later.

Here’s what to do

If you would like tax to be deducted at source from future dividends that you receive from Swedish limited companies, you must contact the party that administrates your shareholding to check whether this is possible in your case. Please note that tax relief at source is not an option if your country of residence for tax purposes is Switzerland.