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Guía para reclamar la retención de dividendos en CANADÁ - Withholding taxes -

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Guía para reclamar la retención de dividendos en CANADÁ - Withholding taxes -
Guía para reclamar la retención de dividendos en CANADÁ - Withholding taxes -

Guía para reclamar la retención de dividendos en CANADÁ - Withholding taxes -

Canadá nos retiene un 25% sobre el dividendo arrojado por sus empresas. Mediante el convenio de doble imposición entre España y Canadá, un 15% te lo retienen en origen y podrías reclamar el 10% restante. He encontrado una guía sobre como hacerlo que expongo aquí para quien lo precise:

Podría resultar engorroso la solicitud de las retenciones, por ello os pregunto:
¿ A partir de cantidad de dinero bruto (en Euros) retenido creéis que merece la pena realizar la reclamación?. Gracias por vuestras sugerencias !!!



Re: Guía para reclamar la retención de dividendos en NORUEGA - Withholding taxes -

Noruega nos retiene un 25% sobre el dividendo arrojado por sus empresas. Por lo que he podido leer, a algunos rankianos no se les realiza retención alguna, por lo que posiblemente pueda reclamarse la totalidad retenida en origen.

Aquí expongo unos textos recogidos de la Hacienda Noruega para la reclamación de las retenciones.



1. Withholding tax on dividend to foreign shareholders

Dividends that foreign shareholders receive from Norwegian companies are subject to limited taxation in Norway, and shareholders are required to pay withholding tax at the rate of 25 per cent of the dividend. To shareholders resident in a country with which Norway has a tax treaty, the rate of withholding tax is likely to be reduced to 15 per cent or less.

Corporate shareholders resident in the EEA may be entitled to a full refund of withholding tax under the participation exemption method of the Norwegian Tax Act.

For personal shareholders, a tax treaty between Norway and the person’s home state may provide a lower withholding tax rate, usually 15 per cent. Alternatively, residents of the EEA are entitled to the normal rate of 25 percent, reduced by a shielding deduction. The shielding deduction is calculated by multiplying the initial value of the share with an annually fixed shielding interest. The relevant data must be documented. The tax treaty rate will usually be the lower of the two rates.

The deadline for claiming refund of withholding tax is one year from the end of the income year in which the dividend was decided. This deadline will usually be extended to three years.

Withholding tax and group assessment of tax
Norwegian companies distributing dividends to foreign shareholders are responsible for deducting the tax as they administer the dividend distribution, and for paying it to the tax collector. The company is to give an account of the shareholders and the withholding tax in the shareholder record, "Aksjonærregisteroppgaven" (RF-1086). Foreign shareholders are assessed as a group for each company distributing dividends. The shareholders do not each receive their own tax settlement notice, but are notified of the withholding tax in connection with the dividend payment.

Refund claims
Even though the withholding tax has been deducted by the distributing company, the withholding tax is a tax assessment decision with respect to the foreign shareholders. If more withholding tax has been deducted than the shareholder, according to the tax treaty or the exemption method, is required to pay, the shareholder may submit a complaint over the tax assessment by applying for a (partial) refund of excess withholding tax. A complaint must be submitted before the end of the year following the year the dividend payment was made/within one year after the end of the year the dividend payment was made. This deadline may be extended in line with the Assessment Act.

See more information about:
Appeals and refund procedures
Complaint requirements for refund
Refund payments

Transcript from http://www.skatteetaten.no/en/International-pages/Felles-innhold-benyttes-i-flere-malgrupper/Articles/Withholding-tax/

2. Appeals and refund procedures

Companies that pay out dividends are required to withhold wihholding tax on those dividends that belong to shareholders resident in other countries. The withholding tax rate is 25 per cent unless the shareholder is entitled to a lower tax rate according to tax treaty. Foreign shareholders are assessed as a group under the distributing company. Nevertheless the group assessment is still regarded as assessment decisions aimed at each shareholder. Thus, the shareholder is the tax-payer in relation to the dividend income.

The shareholder may file a complaint over the assessment. The deadline is one year after the income year in which the dividend was tax liable.
If the deadline is overrun, the claimant cannot demand his complaint to be treated. However, the tax office may decide to take the complaint under treatment. A claim for refund filed more than one year after publication of the tax settlement is not treated as a complaint, but as a request for amendment of the assessment. According to established practice at the Central Office – Foreign Tax Affairs, claims for refund submitted up to three years after the income year will be taken under treatment.

If a claim for refund lacks necessary information or documentation, we will contact the claimant and inform about the claim’s shortcomings and also give a deadline for submitting what is missing.
(See the Norwegian version for references to the relevant legal provisions.)

Transcript from http://www.skatteetaten.no/en/International-pages/Felles-innhold-benyttes-i-flere-malgrupper/Articles/Diverse-utdaterte-artikler/The-reclaim-process/

3. Complaint requirements for refund

The claimant may apply for refund of withheld tax on dividend payments. The complaint should be sent to the Central Office – Foreign Tax Affairs. The minimum documentation requirements are as follows:

1. a certificate of residence, in original, issued in the name of the person/entity that is the beneficial owner of (and is attributed) the income for the income year when the dividend decision was made
2. bank receipts confirming the dividend payments and the withholding tax, containing the following data:
a. the gross sum and withholding tax amount per share and in total, in NOK
b. ex-date, decision-date and pay-date
c. number of shares, ISIN, depositary account number, name of account holder
3. a signed complaint or power of attorney covering all the dividend payments included in the refund application

The claim

Corporate shareholders are entitled to exemption from withholding tax pursuant to the participation exemption method if they are tax residents in an EEA state and their organization form is comparable to those mentioned in the Norwegian Tax Act, and are engaged in genuine business activity through an establishment in an EEA country. Furthermore, the shareholder is the one that must be entitled to (attributed) the dividend. Such cases may require further documentation and a legal statement regarding the company/organization form and the ownership.

Claims by private shareholders for a tax treaty rate will not require any further legal statement. If the person wishes to claim shielding deduction, they must provide information regarding the purchase of the share.

Shareholders resident outside the EEA, but in a state with which Norway has a tax treaty, may be entitled to a lower tax rate. The tax treaties are bilateral and do on some points have differing terms. The majority of the tax treaties require that the shareholder is resident for tax purposes in the treaty state, and is the beneficial owner of the dividend payment.


All applications for refund of withholding tax on dividend payments made to foreign shareholders should be sent to:

Central Office – Foreign Tax Affairs
P.O. Box 8031
N-4068 Stavanger
Questions and other enquiries may be submitted by e-mail: [email protected] /* <![CDATA[ */!function(){try{var t="currentScript"in document?document.currentScript:function(){for(var t=document.getElementsByTagName("script"),e=t.length;e--;)if(t[e].getAttribute("data-cfhash"))return t[e]}();if(t&&t.previousSibling){var e,r,n,i,c=t.previousSibling,a=c.getAttribute("data-cfemail");if(a){for(e="",r=parseInt(a.substr(0,2),16),n=2;a.length-n;n+=2)i=parseInt(a.substr(n,2),16)^r,e+=String.fromCharCode(i);e=document.createTextNode(e),c.parentNode.replaceChild(e,c)}t.parentNode.removeChild(t);}}catch(u){}}()/* ]]> */, and by telephone: +47 51 96 96 00.

Transcript from http://www.skatteetaten.no/en/International-pages/Felles-innhold-benyttes-i-flere-malgrupper/Articles/Reclaim-requirements/

4. Refund payments

Bank details
In order for refund payments to be made correctly and on time, the payment instructions must be up to date and have the following features

1. the international format IBAN/SWIFT
2. the name and address of the account holder
3. the account must accept Norwegian kroner (NOK)

Also, a unique payment reference per refund case is helpful in ensuring a successful payment (max. 20 characters).

Payments for refunds regarding income years for which the assessment has been published before treatment, are added interest. The assessment is usually published in October the year after the income year.
The payment may arrive one or two months after the decision has been sent to the claimant. The decision will not contain information regarding the interest added. Therefore, please be aware that the amount paid to your account may be higher than the principal sum mentioned in the decision.

Transcript from http://www.skatteetaten.no/en/International-pages/Felles-innhold-benyttes-i-flere-malgrupper/Articles/Payment/

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