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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.

State Form
Albania Relief from withholding tax (PDF, 527 KB) 
Armenia Relief from withholding tax
Azerbaijan From DT-01 (PDF, 831 KB)
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 (PDF, 201 KB)

Claim for Refund (PDF, 221 KB)

Belgium Forms download
Bosnia and Herzegovina Relief from double taxation
Brazil

Certificate of residence (PDF, 23 KB)

Certificate of residence abroad (PDF, 22 KB)

Certificate of income earned in Brazil by non-residents (PDF, 24 KB)

Bulgaria Claim for relief (PDF, 781 KB)
Canada

International forms

Chile

Relief from withholding tax

applying for relief from withholding tax

sworn statement
China Application for treatment under double taxation agreement (PDF, 169 KB)
Croatia Relief from withholding tax (PDF, 649 KB)
Cyprus

Claim for Relief or Refund of Cyprus Tax (Form I.R. 156A/98) (PDF, 274 KB)

Czech Republic 

Ministry of Finance of the Czech Republic

Ansässigkeitsbescheinigung/Certification of the tax-payer´s residence (PDF, 88 KB)

Denmark Relief from withholding tax
Estonia

Guide on taxation of income of non-residents

Finland

Relief from withholding tax

Certificate of tax treatment concerning dividends from Finland (PDF, 437 KB)

France

Claim for repayment of withholding tax

Numéro d'imprimé 5000 – Certificate of residence

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

Numéro d'imprimé 5002 – attachment 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

Formular-Management-System

Abzugsteuern für Unternehmen (deutsches Bundeszentralamt für Steuern)

Kapitalertragsteuerentlastung bei Privatpersonen (deutsches Bundeszentralamt für Steuern)

Greece

Claim for the application of the double taxation convention (PDF, 380 KB)

Claim for refund of income tax (PDF, 450 KB)

Hong-Kong

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
Israel

Relief from withholding tax (PDF, 358 KB)

Certificate of fiscal residence (PDF, 57 KB)

Certificate of tax remitted (PDF, 67 KB)

Italy

Tax relief from interest (PDF, 366 KB)

Tax relief from royalties (PDF, 397 KB)

Tax relief from dividends (PDF, 1 MB)

Japan

Dividends (PDF, 322 KB)

Interest (PDF, 302 KB)

Royalties (PDF, 270 KB)

Others (PDF, 293 KB)

Kazakhstan

Claim for repayment (PDF, 680 KB)

Claim for relief/reduction (PDF, 680 KB)

Latvia

Relief from withholding tax

Certificates of residenc_Austria (PDF, 275 KB)

Information (PDF, 486 KB)

Liechtenstein Forms of the Austrian Ministry of Finance are used
Lithuania

Claim for reduction or exemption (PDF, 185 KB)

Claim for refund (PDF, 200 KB)

Certificate of Income received and Taxes paid in Lithuania (PDF, 166 KB)

Regulation on the Completion of Forms (PDF, 1 MB)

Luxemburg Relief 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 of 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
- Details of bank of payee (name, account number and address of bank)
- Invoice and telegraphic transfer for the payment
- Evidence to prove that conditions stipulated in the tax treaty are met.

Information (PDF, 663 KB)

C.P.37A (PDF, 299 KB)

C.P.37D (PDF, 304 KB)

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

Applications and forms Individuals

KOB for senior taxpayers (PDF, 137 KB)

Pakistan

Notification (Income Tax) S.R.O. 619 (I)/2006 (PDF, 32 KB)

Income Tax Ordinance 2001 (updated 30.06.2006) (PDF, 1 MB)

Philippines

Claim for relief from double taxation - form 0901 (PDF, 843 KB)

Claim for relief from double taxation - form 1928 (PDF, 588 KB)

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.

Portugal

Relief from withholding tax

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)

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 (PDF, 158 KB)

Application individuals (PDF, 164 KB)

Certificate legal persons (PDF, 158 KB)

Certificate individuals (PDF, 191 KB)

Russia

Form 1011DT (2002) - Refund to tax withheld from income arising in Russia (except dividends/interest) (PDF, 381 KB)

Form 1012DT (2002) - Refund of tax withheld in Russia on dividends/interest (PDF, 390 KB)

Serbia

Residence certificate for Serbian residents (current year) (PDF, 105 KB)

Residence certificate for Serbian residents (past) (PDF, 104 KB)

Residence certificate for Austrian residents (current year) (PDF, 102 KB)

Residence certificate for Austrian residents (past) (PDF, 102 KB)

Singapore

Claim for relief / 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.

Spain

Petition de Devolucion (repayment of withholding tax) (PDF, 700 KB)

Petition de Reduccion (reduction of withholding tax) (PDF, 762 KB)

Sweden

Information

Claim for repayment (PDF, 128 KB)

Switzerland Claim for repayment
Thailand Relief 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 separate 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 (PDF, 564 KB)

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 Non-Resident 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 Return for Certain Non-Resident Aliens with no Dependents

Form 1040 NR-EZ

Instructions for form 1040 NR-EZ

Further information

Tax Guide