Following up on recent case law from the tax court (BFG), in a different legal matter, the Austrian Administrative Supreme Court (VwGH) now also addressed the requirement to provide a certificate of residence on specific Austrian forms (ZS-QU1 or ZS-QU2) to benefit from a withholding tax relief at source in its decision dated 9 October […]
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In its decision dated 24 January 2024 (RV/1100179/2019), the Austrian Federal Financial Court (BFG) confirms the strict view of the Austrian tax authorities that, in order to be granted relief from capital gains tax (KESt) at source based on the applicable double taxation agreement, it is compulsory for the certificate of residence to be submitted […]
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On 21 June 2023, a consultation agreement between Austria and Belgium on the mutual recognition of certificates of residence was concluded. Therefore, certificates of residence issued separately by the Belgian (and Austrian) tax authorities are to be recognised in future for relief at source or in the refund procedure. From an Austrian perspective, the consultation […]
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