THEMES A-Z

Forms of Treaty Partners

State	Forms
Argentina	Relief from Withholding Tax
Armenia	Relief from Withholding Tax
Australia	Relief at Source in accordance with the double tax treaty is granted automatically if the recipient of income informes the payer about the State of residence, with which a double tax convention has been concluded.
Azerbaijan	Relief from Withholding Tax
Belarus	Claim for Reduction or Exemption Claim for Refund
Belgium	Claim for Reduction or Exemption of Tax on Interest Claim for Reduction or Exemption of Tax on Dividends Claim for Reduction or Exemption on Royalties Information
Brasil	Claim for Repayment of Withholding Tax Information
Bulgaria	Claim for Relief
Canada	International Forms Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Non-Resident Income Tax
China	Application for Treatment Under Double Taxation Agreement
Croatia	Relief from Withholding Tax
Cyprus	Claim for Relief or Refund of Cyprus Tax (Form I.R. 156A/98)
Czech Republic	Relief at Source in accordance with the double tax treaty can be obtained by providing the payer of income with - a certificate of residence, - a declaration of the person that he/she/it is the beneficial owner of the income and that the income has been considered as income of that person under the tax law of Austria and - means of evidence showing that the possible other conditions stipulated by the Convention have been satisfied.
Denmark	Relief from Withholding Tax
Estonia	Relief from Withholding Tax Austrian forms could be used as well Guide on Taxation of Income of Non-residents
Finland	Certificate of Residence Claim for repayment of withholding tax Information Certificate of Tax Treatment concening Dividends from Finland
France	Claim for repayment of withholding tax Form 5000 - Certificate of Residence Form 5001 - Attachment to Form 5000, Claim for refund of withholding tax on dividends Form 5002 - Attachment to Form 5000, Claim for refund of withholding tax on interest payments Form 5003 - Attachment to Form 5000, Claim for refund of withholding tax on royalties
Greece	Claim for the Application of the Double Taxation Convention Annual Claim to Refund of Income Tax
Germany	Claim for Repayment / Relief at Source
Hongkong
Indonesia	Summary of Indonesian New Regulations for implementation of Double Taxation Agreements Form DGT-1 Form DGT-2
Ireland	Claim from or on behalf of certain Non-Resident Persons for Refund of DWT Tax repayment/Exemption claim (business individual) Tax Repayment/Exemption claim (private individual) Tax Repayment/Exemption claim (company)
Israel	Relief from Withholding Tax Certificate of Residence Certificate of Tax Remitted
Italy	Treaty relief for interests Treaty relief for royalties Treaty relief for dividends
Japan	Dividends Interest Royalties Others
Kazakhstan	Claim for Refund Claim for Relief/Reduction
Latvia	Relief from Withholding Tax Information
Liechtenstein	Forms of the Austrian Ministry of Finance are used
Lithuania	Claim for Reduction or Exemption Claim for Refund Certificate of Income received and Taxes paid in Lithuania Regulation on the Completion of Forms
Luxemburg	Relief from Withholding Tax
Macedonia	Treaty relief for dividends
Malta	Requests for withholding tax relief under the tax treaty should be made by writing directly to the Commissioner of Inland Revenue, Floriana, Malta
Malaysia	Treaty relief at source in accordance with the double tax treaty can be claimed by submitting a certificate of residence. If the refund procedure is applied instead, a refund af all or part of the Malaysian tax can be claimed by submitting the following documents/information: - Reasons for refund application - Tax residence certificate of payee - Original receipt for the withholding tax paid - Particulars of bank of payee (name, account number and adress of bank) - Invoice and telegraphic transfer for the payment - Evidence to prove that conditions stipulated in the tax treaty are met. Information C.P.37 C.P.37A C.P.37D Public Ruling no. 4/2005 "Withholding Tax on Special Classes of Income"
New Zealand	Relief at Source in accordance with the double tax treaty can be obtained by informing the payer of the income about the State of residence Relief from Withholding Tax
Netherlands	Relief or Refund from Withholding Tax KOB for senior taxpayers
Pakistan	Notification (Income Tax) S.R.O. 619 (I)/2006 Income Tax Ordinance 2001 (updated 30.06.2006)
Philippines	Claim for Relief of Double Taxation Form 0901 Claim for Relief of Double Taxation Form 1928 Additional documents required: 1. Original copy of sworn Statement providing Information on whether the issue/s or transaction subject of the request is under investigation, ongoing audit, administrative protest, claim for refund or issuance of tax credit certificate, collection proceedings, or a judicial appeal of the taxpayer/s involved; and 2. Copy of BIR Form No. 0605 covering the payment of the processing and certification fee for the above application which must be paid in the revenue district office having Jurisdiction over the place of business of domestic corporation (please refer to Revenue Memorandum No. 30- 02. 3. Original copy of a duly notarized certificate of the Corporate Secretary ofthe Philippine corporation showing the following Information: a) number and value of the shares of stock of the seller as of the date of transaction; b) seiler's percentage of ownership as of the date of transaction; c) acquisition date(s) of the said shares; and d) mode(s) of acquisition thereof. 4. Copy of BIR Form No. 2000 (Documentary Stamp Tax Return) and the corresponding official receipt covering the payment of the documentary stamp tax by either of the contracting parties on the subject transaction; and 5. Certified copy of the subject stock certificates (with back portion) in the name of the seller.
Portugal	Relief from Withholding Tax Witholding tax relief in accordance with the Council Directive Nr. 2003/49/EC
Romania	Relief at Source in accordance with the double tax treaty can be obtained by presenting a certificate of residence to the payer. Repayment is granted if a petition verified by the territorial tax bodies in Romania is presented to the Romanian payer of income. Application legal persons Application individuals Certificate legal persons Certificate individuals
Serbia	Residence certificate for Austrian residents (current year) Residence certificate for Austrian residents (past) Residence certificate for Serbian residents (current year) Residence certificate for Serbian residents (past)
Singapur	Claim for Relief Claim for Exemption
Slovenia	Relief from Withholding Tax
Slovak Republic	Relief at Source in accordance with the double tax treaty can be obtained by presenting a certificate of residence (the Austrian form can be used) to the payer of the income.
Spain	Relief from Withholding Tax (Link to Spanish website) Petition de Devolucion (repayment of withholding tax) Petition de Reduccion (reduction of withholding tax)
Sweden	Information Claim for Repayment (also applicable for Austria)
Switzerland	Claim for Repayment
Thailand	Relief from Withholding Tax
Turkey	Treaty relief in accordance with the double tax treaty in general is granted if the recipient submits a certificate of residence accompanied by a certified Turkish translation. For treaty relief at source and repayment of Turkish withholding tax no seperate forms are available. Repayment of Turkish withholding tax has to be claimed at the relevant tax office.
Ukraine	Ground for a release (reduction) in accordance with the double tax treaty from taxation shall be a notification in the form of a certificate of residence, submitted by the non-resident to the withholding agent. A claim for repayment has to be submitted to the state tax body service at the place of residence of the withholding agent. Resolution of the Cabinet of Ministers of Ukraine No. 470
USA	Relief from Withholding Tax (Form W-8BEN) Instructions for Form W-8BEN Exemption from Withholding on Compensation for Independent (and certain Dependent) Personal Services of a Nonresident Alien Individual (Form 8233) Instructions for Form 8233 U.S. Nonresident Alien Income Tax Return (Form 1040 NR) Instructions for Form 1040 NR U.S. Income Tax Returm for Certain Nonresident Aliens with no Dependents (Form 1040 NR-EZ) Instruction for Form 1040 NR EZ U.S. Tax Guide for Aliens
United Kingdom	Relief from Withholding Tax - Individuals Relief from Withholding Tax - Companies Application for a Double Taxation Treaty Passport

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