Withholding Tax Forms from Double Taxation Treaty Partner Countries
The Austrian Federal Ministry of Finance is endeavouring to provide 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. All the forms available can be downloaded.
|Albania||Relief from withholding tax (PDF, 527 KB)|
|Armenia||Relief from withholding tax|
|Azerbaijan||From DT-01 (PDF, 831 KB)|
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 Herzegovina||Relief from double taxation|
|Bulgaria||Claim for relief (PDF, 781 KB)|
|China||Application for treatment under double taxation agreement (PDF, 169 KB)|
|Croatia||Relief from withholding tax (PDF, 649 KB)|
|Denmark||Relief from withholding tax|
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 (PDF, 507 KB)
Form DGT 1 (PDF, 144 KB)
Form DGT 2 (PDF, 99 KB)
|Ireland||Tax repayment/exemption claim|
Relief from withholding tax
|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 of all or part of the Malaysian tax can be claimed by submitting the following documents/information:
Treaty relief for dividends
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 of the 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) seller's percentage of ownership as of the date of transaction;c) acquisition date(s) of the said shares; andd) 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.
Form mod. 21 (PDF, 264 KB) – RFI (Claim for total or partial exemption from Portuguese withholding tax)
Form mod. 22 (PDF, 273 KB) – RFI (Claim for repayment of Portuguese tax on dividends from shares and interest from debt securities)
Form mod. 23 (PDF, 263 KB) - RFI (Claim for repayment of portuguese tax on royalties, dividends and interest)
Form mod. 24 (PDF, 269 KB) - RFI (Claim for repayment of portuguese tax on other income)
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.
|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 separate 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 Non-Resident Alien Individual
U.S. Nonresident Alien Income Tax Return
U.S. Income Tax Return for Certain Non-Resident Aliens with no Dependents