Since 1 January 2019, the refund of Austrian withholding
taxes requires a mandatory electronic pre-application to be filed.
On 25 January 2019, the Austrian Ministry of Finance issued a
decree which describes the procedural details for such
pre-application.
Austria levies withholding tax, inter alia, on
dividends, income from technical and commercial consultation, fees
for the lease of personnel or as wage tax withheld on income from
employment. In case the taxation right of Austria is restricted due
to an applicable double taxation treaty and relief from tax at
source is not possible, the taxpayers can apply for a refund.
Pursuant to sec. 240a of the Federal Fiscal Procedures Act
(Bundesabgabenordnung) prior to filing an application for
refund of withholding tax, taxpayers have to file an electronic
pre-application using the forms available (also in English) on the
website of the Austrian Ministry of Finance. The submitted
pre-application and the respective
