Tax Form descriptions - Austrian equities

31.05.2022

Form descriptions are presented according to the procedures available for reclaim of withholding tax on income from Austrian equities.

Who completes it?Beneficial owner or customer under Power of Attorney.
How often is it provided?Per reclaim application.
When is it provided?At the latest, two month before the statutory or DTT deadline, whichever is applicable.
Copy or original?Original required.
  • Power of Attorney

If the customer or a third party is completing the form on behalf of the beneficial owner, a Power of Attorney must be provided.

Who completes it?Customer.
How often is it provided?Per reclaim application.
When is it provided?At the latest, one month before the statutory or DTT deadline, whichever is applicable.
Copy or original?Original required.
  • Credit Advice

Identifies income payment details including the security type, gross amount of payment, date of payment and amount of tax withheld. The credit advice must reconcile with the information in the Claim for Refund of Austrian Withholding Taxes on Dividends.

Who completes it?Financial institution paying the beneficial owner.
How often is it provided?Per reclaim application.
When is it provided?At the latest, two month before the statutory or DTT deadline, whichever is applicable.
Copy or original?Original required.
  • Letter of Request to LuxCSD for Reclaim of Austrian Withholding Tax.

This authorises LuxCSD to reclaim withholding tax from the Austrian Tax Authorities on the customer's behalf.

Who completes it?Customer.
How often is it provided?Per reclaim application.
When is it provided?At the latest, two month before the statutory or DTT deadline, whichever is applicable.
Copy or original?Original required.
  • Declaration of Widely Held Foreign Investment Funds

This declaration is an additional tax reclaim requirement for reclaims by or on behalf of foreign investment funds, documents must be completed and submitted according to the constitution of the fund's investor base. Please consider information in chapter Standard refund - eligibility, documentation, deadlines - Austrian equities.

Who completes it?Beneficial owner or customer under Power of Attorney.
How often is it provided?Per reclaim application and individual request by Austrian Tax Authority.
When is it provided?After individual request.
Copy or original?Original required.


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