| 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 |
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 |
The Ministry
