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.
|Albania||Relief from withholding tax|
|Armenia||Relief from withholding tax|
|Azerbaijan||Relief from withholding tax|
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.
|Bosnia and Herzegowina||Relief from double taxation|
|Bulgaria||Claim for relief|
|China||Application for treatment under double taxation agreement|
|Croatia||Relief from withholding tax|
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|
Austrian forms can be used as well
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
Treaty relief at source in accordance with the double tax treaty can be claimed by submitting a certificate of residence.
|Indonesia||Summary of Indonesian New Regulations for implementation of Double Taxation Agreements|
Form DGT 1
Form DGT 2
|Ireland||Tax repayment/exemption claim|
|Liechtenstein||Forms of the Austrian Ministry of Finance are used|
|Luxemburg||Relief from withholding tax|
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:
Requests for withholding tax relief under the tax treaty should be made by writing directly to the Commissioner of Inland Revenue, Floriana, Malta
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
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:
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.
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.
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.
|Slowenien||Relief from withholding tax|
|Switzerland||Claim for repayment|
|Thailand||Relief from withholding tax|
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.
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.
Exemption from Withholding on Compensation for Independent (and certain Dependent) Personal Services of a Nonresident Alien Individual
U.S. Nonresident Alien Income Tax Return
U.S. Income Tax Returm for Certain Nonresident Aliens with no Dependents