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

09.11.2020

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 (%)

Albania

15

12.5

Algeria

15

12.5

Armenia

15

12.5

Australia

15

12.5

Azerbaijan

15

12.5

Barbados

15

12.5

Bahrain

0

27.5

Belarus

15

12.5

Belgium

15

12.5

Belize

15

12.5

Brazil

15

12.5

Bulgaria

5

22.5

Canada

15

12.5

Chile

15

22.5

China

10

17.5

Croatia

15

12.5

Cuba

15

12.5

Cyprus

10

17.5

Czech Republic

10

17.5

Denmark

15

12.5

Egypt

10

17.5

Estonia

15

12.5

Faroe Islands

10

17.5

Finland

10

17.5

France

15

12.5

Georgia

10

17.5

Germany

15

12.5

Greece

15

12.5

Hong Kong

10

17.5

Hungary

10

17.5

Iceland

15

12.5

India

10

17.5

Indonesia

15

12.5

Iran

10

17.5

Ireland

10

17.5

Israel

27.5

0

Italy

15

12.5

Japan

10

17.5

Kazakhstan

15

12.5

Kuwait

0

27.5

Kosovo

15

12.5

Kyrgyzstan

15

12.5

Latvia

10

17.5

Liechtenstein

15

12.5

Lithuania

15

12.5

Luxembourg

15

12.5

Malaysia

10

17.5

Malta

15

12.5

Mexico

10

17.5

Moldova

15

12.5

Mongolia

10

17.5

Montenegro

10

17.5

Morocco

10

17.5

Nepal

15

12.5

Netherlands

15

12.5

New Zealand

15

12.5

North Macedonia

15

12.5

Norway

15

12.5

Pakistan

15

12.5

Philippines

25

2.5

Poland

15

12.5

Portugal

15

12.5

Qatar

0

27.5

Romania

5

22.5

Russia

15

12.5

San Marino

15

12.5

Saudi Arabia

5

22.5

Singapore

10

17.5

Slovakia

10

17.5

Slovenia

15

12.5

South Africa

15

12.5

South Korea

15

12.5

Spain

15

12.5

Sweden

10

17.5

Switzerland

15

12.5

Thailand

25

2.5

Tunisia

20

7.5

Turkey

1512.5

Ukraine

10

17.5

United Arab Emirates

0

27.5

United Kingdom

15

12.5

U.S.A.

15

12.5

Uzbekistan

15

12.5

Venezuela

15

12.5

Vietnam

1512.5