By country

Fee models travel; the rules around them do not. Who can prepare a claim and what the form asks about them differ from one country to the next. So do how long you have to claim, how long the tax authority has to look again, who pays if the claim is reduced and where you complain. These pages take the seven countries this site covers in turn. For each they answer the practical questions: how to check an adviser before you sign, what your company stays responsible for whoever prepares the claim, what to expect if the authority reviews the claim, and where a complaint goes.

Each country has an overview and four pages, written in that country's own terms. Every page carries the date it was last reviewed and ends with the official sources it rests on, so you can check them yourself. Where a rule is dated 2026, the page says when it was checked. The fee and preparer rules themselves, including who may charge a contingent fee and what the claim form asks, are not set out in full here. Where the sister site has a page for a country, the rules are set out there, and the country page links to it with the sister site line beside the link.