U.S.A.: Deadline for 2025 U.S. withholding tax reclaims
Clearstream Fund Centre (CFCL)1 informs clients that it will accept client applications for refund of tax withheld on U.S. source dividends and interest paid in 2025 until
2 January 2026 (included)
CFCL will reject any refund application received after this deadline and will direct the client to apply for the refund directly from the U.S. Internal Revenue Service (IRS).
Clients should take note that:
- Tax refunds will be processed in the order received and only when there are sufficient funds in the CFCL internal tax account.
- Tax refund requests on U.S. taxable dividends and interest paid from 1 January to 30 September 2025 and received after 31 October 2025 are subject to an extra fee. For more information, see Announcement A18178.
How to instruct
Withholding tax reclaim applications should be sent to CFCL via Xact Web Portal or free-format message instruction in accordance with the guidelines published in Announcement A20027.
Further information
For further information, clients may contact the CFCL Tax Help Desk, CFCL Client Services or their Relationship Officer.
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1. CFCL refers to Clearstream Fund Centre S.A. registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-261691.