What Do Foreign Investors Need to Know About Withholding Tax Recovery in Austria?
Austria generally deducts 27.5% withholding tax from dividends, but eligible foreign investors can recover deductions exceeding their treaty or domestic-law liability. The Finanzamt für Großbetriebe administers the standard refund route, which requires electronic advance notification followed by a signed, residence-certified application submitted by post. Dividends from shares generally use the DIAG application. Successful recovery depends […]