Each country adapted its own reclaim procedure. Usually these procedures are time consuming, costly and require the cooperation of different parties. For this reason, it is seldom profitable to start a reclaim procedure.
In cases where a lower tax rate should be applied on the basis of a tax treaty, it is occasionally possible to reclaim part of the withheld tax in the source country. To reclaim excess paid withholding tax, a reclaim request needs to be submitted at the tax authorities in the source country. The complexity of the reclaim process varies per country.