Hier können Sie die dem Bundesministerium für Finanzen verfügbaren Formulare und Informationen zur Rückerstattung ausländischer Quellensteuern abrufen.
|State (Staat)||Forms & information (Formulare & Informationen)|
|Albania (Albanien)||Relief from withholding tax (PDF, 527 KB)|
|Armenia (Armenien)||Relief from withholding tax|
|Azerbaijan (Aserbaidschan)||Form 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.
Claim for exemption or reduction (PDF, 458 KB) of tax on income of a foreign organization which does not carry on activity in the Republic of Belarus through a permanent establishment
Claim for refund (credit) (PDF, 538 KB) of tax withheld on income of a foreign organization which does not carry on activity in the Republic of Belarus through a permanent establishment
|Belgium (Belgien)||Forms download|
|Bosnia and Herzegovina (Bosnien und Herzegowina)||Relief from double taxation|
|Bulgaria (Bulgarien)||Claim for relief (PDF, 781 KB)|
|China||Application for treatment under double taxation agreement (PDF, 169 KB)|
|Croatia (Kroatien)||Relief from withholding tax (PDF, 649 KB)|
|Czech Republic (Tschechische Republik)|
|Denmark (Dänemark)||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 (Indonesien)||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 (Irland)||Tax repayment/exemption claim|
Website tax administration (Agenzia Entrate)
Forms and instructions for filling in FORMS A, B, C and D concerning the application of Conventions for the avoidance of double taxation
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
|New Zealand (Neuseeland)||
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:
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.
Certificate of Residence (PDF, 413 KB) according to the Double Taxation Convention between the Slovak Republic and other Contracting State (FS SR C1v2021)
Certificate of Income Tax Payment (PDF, 413 KB) in the Slovak Republic (FS SR C3v2021)
|Switzerland (Schweiz)||Claim for repayment|
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.
|United Kingdom (Vereinigtes Königreich)||
Guidance on double taxation relief under UK tax treaties can be found online here:
U.S. Nonresident Alien Income Tax Return (Form 1040 NR)
U.S. Income Tax Return for Certain Nonresident Aliens with no Dependents (About Form 1040-NR-EZ)
Further information: Tax Guide "Withholding of Tax on Nonresident Aliens and Foreign Entities"