Withholding tax forms from double taxation treaty partner countries

The Austrian Federal Ministry of Finance is endeavouring to furnish the necessary forms to enable taxpayers to obtain relief from foreign withholding tax in line with the respective DTTs. However, this additional service depends on foreign tax authorities themselves providing their forms to the Austrian Federal Ministry of Finance. To the extent we have the forms on hand, you are welcome to download them here.

StateForm
AlbaniaRelief from withholding tax 
ArmeniaRelief from withholding tax
AzerbaijanRelief from withholding tax
Australia

Relief at Source in accordance with the double tax treaty is granted automatically if the recipient of income informs the payer about the State of residence, with which a double tax convention has been concluded.

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

Bosnia and HerzegowinaRelief from double taxation
Brazil

Claim for repayment of withholding tax

Information

BulgariaClaim 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

ChinaApplication for treatment under double taxation agreement
CroatiaRelief 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.

DenmarkRelief from withholding tax
Estonia

Relief from withholding tax

Austrian forms can be used as well

Guide on taxation of income of non-residents

Finland

Relief from withholding tax

Certificate of tax treatment concerning dividends from Finland

France

Claim for repayment of withholding tax

Numéro d'imprimé 5000 – Certificate of residence

Numéro d'imprimé 5001 – attachement to Numéro d'imprimé 5000, claim for refund of withholding tax on dividends 

Numéro d'imprimé 5002 – attachement to Numéro d'imprimé 5000, claim for refund of withholding tax on interest

Numéro d'imprimé 5003 – attachment to Numéro d'imprimé 5000, claim for refund pf withholding tax on royalties

Germany

Claim for repayment/relief at source

Greece

Claim for the application of the double taxation convention

Claim for refund of income tax

Hongkong

Treaty relief at source in accordance with the double tax treaty can be claimed by submitting a certificate of residence.

IndonesiaSummary of Indonesian New Regulations for implementation of Double Taxation Agreements
Form DGT 1
Form DGT 2
IrelandTax repayment/exemption claim
Israel

Relief from withholding tax

Certificate of fiscal residence

Certificate of tax remitted

Italy

Tax relief from interest

Tax relief from royalties

Tax relief from dividends

Japan

Dividends

Interest

Royalties

Others

Kazakhstan

Claim for repayment

Claim for relief/reduction

Latvia

Relief from withholding tax

Information

LiechtensteinForms 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

LuxemburgRelief from withholding tax
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

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

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 from double taxation - form 0901

Claim for relief from 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

Withholding tax relief in accordance with Council Directive number 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

Russia

Form 1011DT (2002) - Refund to tax withheld from income arising in Russia (except dividends/interest)

Form 1012DT (2002) - Refund of tax withheld in Russia on dividens/interest

Serbia

Residence certificate for Serbian residents (current year)

Residence certificate for Serbian residents (past)

Residence certificate for Austrian residents (current year)

Residence certificate for Austrian residents (past)

Singapur

Claim for relief

Claim for exemption

Slovakia

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.

SlowenienRelief from withholding tax
Spain

Petition de Devolucion (repayment of withholding tax)

Petition de Reduccion (reduction of withholding tax)

Sweden

Information

Claim for repayment

SwitzerlandClaim for repayment
ThailandRelief 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

United Kingdom

Relief from Withholding Tax - Individuals

Relief from Withholding Tax - Companies

Application for a Double Taxation Treaty Passport

USA

Relief from withholding tax

Information

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

Instructions for form 1040 NR-EZ

Further information

Tax Guide