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Dividend tax · Germany investor → United Kingdom dividends

Germany investor receiving United Kingdom dividends: 0% withholding

If you're a Germany resident receiving dividends from a United Kingdom-domiciled company, the United Kingdom tax authority withholds 0% at source under UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents. The statutory non-treaty ceiling is 0% — the bilateral treaty saves you 0 percentage points. Verified 2026-04-19.

Per $100 gross dividend
$100.00 net
$0.00 withheld at source
Treaty rate
0%
vs 0% statutory (saves 0pp)
Verification state
verified
last verified 2026-04-19

Treaty reference

UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents

0% UK withholding on ordinary portfolio dividends. UK REIT PIDs (20% WHT) are an exception.

Source citation

HMRC guidance: UK-resident companies pay dividends gross; no UK withholding tax on ordinary dividends to non-UK residents

Treaty rates shown are typical statutory withholding rates for direct portfolio investment. Actual rates depend on holding period, ownership percentage, investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors. Consult a qualified tax professional for your specific situation.

Germany resident tax treatment

26.375% = 25% plus 5.5% solidarity surcharge. German residents taxed under final withholding (Abgeltungsteuer); foreign tax credit up to treaty rate.

Other payer countries for Germany investors

See all payer countries for Germany investors →

Other investor countries receiving United Kingdom dividends