Brief information: Additional requirements for non-residents regarding the refund of withholding taxes

If this occurs within the framework of limited tax liability in Austria to a national law Source tax deduction - for example on Royalties - so it is crucial for the final tax burden whether and, if so, to what extent Austria will levy taxes after the respective Double taxation agreement Withholding tax may be retained. The reduced withholding tax can be in the sense of DBA discharge regulation to be ensured in advance by withholding and remitting only the percentage of source tax owed to Austria under the DBA (form) ZS-QU2 for legal entities).

The other possibility is that the person subject to limited taxation Payment recipient any (under national law) excessive amount collected withholding tax by way of Refund in Austria demands back. Since 1.1.2019 is this undertaking laborious became, since now according to § 240a BAO before filing the application on the refund of withholding taxes (additionally) one Electronic advance registration (via web form on the BMF website) must be carried out. It should be noted that the electronic Advance registration only after the end of the year The Withholding of the source tax can be submitted. Details and requirements for electronic pre-registration will be available at the end of January. Regulatory routes made available to the customer (Regulation of 25.1.2019 "Pre-notification in the procedure for the refund or reimbursement of Austrian income or corporate tax").

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