Equities - Double Taxation Treaties concluded by Austria and currently in force

14.08.2019

Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.

The standard rate of withholding tax on dividends is 27.5% before any refund.

The currently prescribed forms for tax refund available for use are Forms ZS-RD-DIAG/Web-Form DIAG.

CountryRate prescribed
by the DTT -
Dividends (%)
Tax refund
available (%)
Albania1512.5
Algeria1512.5
Armenia1512.5
Australia1512.5
Azerbaijan1512.5
Barbados1512.5
Belarus1512.5
Belgium1512.5
Belize1512.5
Brazil1512.5
Bulgaria027.5
Canada1512.5
China1017.5
Croatia1512.5
Cuba1512.5
Cyprus1017.5
Czech Republic1017.5
Denmark1512.5
Egypt1017.5
Estonia1512.5
Finland1017.5
France1512.5
Georgia1017.5
Germany1512.5
Greece27.50
Hungary1017.5
India1017.5
Indonesia1512.5
Iran1017.5
Ireland1512.5
Israel27.50
Italy1512.5
Japan207.5
Kazakhstan1512.5
Kuwait027.5
Kyrgyzstan1512.5
Latvia1017.5
Liechtenstein1512.5
Lithuania1512.5
Luxembourg1512.5
Macedonia1512.5
Malaysia1017.5
Malta1512.5
Mexico1017.5
Moldova1512.5
Mongolia1017.5
Morocco1017.5
Nepal1512.5
Netherlands1512.5
New Zealand1512.5
Norway1512.5
Pakistan1512.5
Philippines250
Poland1512.5
Portugal1512.5
Romania522.5
Russia1512.5
San Marino1512.5
Saudi Arabia522.5
Singapore1017.5
Slovakia1017.5
Slovenia1512.5
South Africa1512.5
South Korea1512.5
Spain1512.5
Sweden1017.5
Switzerland1512.5
Thailand250
Tunisia207.5
Turkey350
Ukraine1017.5
United Arab Emirates027.5
United Kingdom1512.5
U.S.A.1512.5
Uzbekistan1512.5
Venezuela1512.5