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Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund) — Orbitax Tax News & Alerts

The Austrian implementing regulations applicable to the Netherlands-Austria tax treaty of 1 September 1970, as amended, were published in the Official Gazette on 23 November 2007 (Regulation of 15 November 2007, No. CPP2007/1507M). The regulations deal with the formalities that Netherlands individuals and companies, must observe to obtain a reduction or refund of Austrian withholding tax on dividends, interest and royalties.

A claim for a refund must be made within 3 years after the end of the calendar year in which the withholding tax is withheld.

A reduction can be claimed by means of the form ZS-QU 1 (for individuals) or form ZS-QU 2 (for companies).

A refund can be claimed by means of form ZS-RD 1 (German version) or form ZS-RE 1 (English version) and, depending on the type of income, Annex A (for dividends), B (for royalties) or C (for other income subject to withholding tax) needs to be attached. The forms must be sent to:

Finanzamt Bruck-Eisentadt-Oberwart
Neusiedlerstrasse 46
A-7001 Eissenstadt
Tel. 0043-2682-62831-0
The forms can be downloaded from:

www.bmf.gv.at/service/formulare/steuern under the heading ("Zwischenstaatliche Formulare(International Forms)"); or obtained from:

Belastingdienst /Centrum voor facilitaire dienstverlening
Afdeling         Logistiek en reprografisch centrum
Postbus        1314
7301             BN Apeldoorn

e- mail: Lrc.apeldoorn@tiscali.nl

The regulations, which entered into force on 25 November 2007 and apply retroactively as from that date, replace the regulations of 14 January 1991.