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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Austria: Other income

Except for dividends and interest (see DT2760) no special forms are provided for claiming relief from Austrian tax. Claims to relief are to be made by letter either:

  1. before the income is paid to the person or office in Austria paying the income,

or

  1. if payment has already been made under deduction of tax, to the Austrian tax office to which the Austrian payer of the income has paid the tax which has been deducted.

Claims to repayment are to be submitted within three calendar years following that in which the payment was made and are to be accompanied by form ZS-GB1 (see below). A certificate may be requested by the Austrian authorities where the claim is for exemption at source. In all cases, the guidance in INTM162030 should be followed.

Form ZS-GB1 which is obtainable from the Austrian tax authorities, or at the Austrian Finance Ministry website, , are supplied in order that United Kingdom residents can ask their tax office to certify their residence status and whether the claimant’s tax liability is restricted to the amount remitted to or received in the UK.

The form should be signed by an Inspector, and stamped and sent to the claimant (or, where requested by the Austrian authorities, to them), a copy being kept on the claimant’s file.