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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Austria: Claims procedure

Claims by United Kingdom residents for relief from Austrian tax on dividends (Article 10(2) and (3)) and interest from participating debentures and loans in the form of convertible bonds (Article 11) are to be made on form R-UK2, copies of which may be obtained from CAR, Nottingham. Alternatively, form ZS-RE1 can be downloaded from the internet. The form is in 3 parts, of which part 3 is retained by the claimant and parts 1 and 2 are forwarded to his tax office in the United Kingdom for certification. Where the necessary conditions are satisfied, HMRC should sign and stamp the certificate. Part 1 of the form should be retained in the claimant’s file. Part 2 of the form should be sent by the office to:

Finanzamt Elsenstadt
Neusiedler Stasse 46
A7001 Elsnstadt
Austria

The Austrian authorities will accept claim forms sent directly from the UK custodian bank, after certification by HMRC. Although the official claim forms should be used wherever possible, in the case of collective claims made by a UK custodian bank, the Austrian authorities will also accept the bank’s own document using exactly the same wording as the claim form.

The Austrian authorities will no longer process claims for less than 20 Euros. You should therefore advise claimants who submit forms for lesser amounts should wait until their entitlement amounts to at least 20 Euros before submitting their claims. Claims for less than 20 Euros which are submitted are consolidated and settled at three yearly intervals -the claims time limit.

The time limit for claims is three years from the end of the calendar year in which the dividends are payable.