This is what Nordnet does: "Utdelning på svenska värdepapper är skattefria, för utländska värdepapper tas källskatt ut enligt dubbelbeskattningsavtalet mellan Sverige och respektive land."
Last time SIAF paid dividends, the "källskatt" ended up being 15% and was taken from my account the same day as I received the dividends. That appears to have been it. I don't see any other fee being taken from my account during that year.
Where did you read you can claim it back or however it works?
You miss the forrest due to all trees here:-) Only interesting question really are wheather the company can make a better eps than you can at same time whether dividends beat buy backs. ..