Dividend Withholding Tax Claims in the European Union

This article provides an overview of the current status of dividend withholding tax claims filed by collective investment vehicles, pension funds and life insurance companies throughout the European Union. In particular, the article describes the local procedure (including formalities to be complied with) when filing such claims, the time frame and the likelihood of success in the different jurisdictions covered, from the perspective of both claimants established in the European Union and claimants established in third countries.