Austria - Withholding Tax Reclaims

Alignment of the statutory deadline in Austria

Zürich, Jan 2023

With the Tax Amendment Act 2022 (Abgabenänderungsgesetz 2022), which came into force on the 1st January 2023, the Austrian tax authorities have abolished the unequal treatment in terms of the statutory deadline for withholding tax reclaims.

Until the end of 2022, the statutory deadline for refund applications for Austrian withholding tax for German applicants is 4 years from the following year and the official statutory deadline is 5 years from the following year. As the DTA between Germany and Austria was younger than the law for the statutory deadline of 5 years, the DTA period of 4 years was applied for German claimants.

This unequal treatment has now been corrected by the Austrian tax authorities. For Austrian dividend incomes as of 01.01.2023, German investors can now benefit from a 5-year period.

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