In reality the excess tax should not be deducted and relief should be given at source. A lot of the Irish stockbroking firms don't enable their clients to claim the treaty rate of WHT (normally 15%). In theory you can claim it back but you'll need a dividend voucher showing the tax deducted. I haven't seen any claims like this in many years and it may be more hassle that it is worth. I'm not sure what stockbrokers in other countries and whether they let their clients be subject to the higher rate of WHT. I think it is, or perhaps was, 35% in Switzerland.