Operational Information
Equities - rates, eligibility, availability of relief etc. - Austria
Tax | Austria
Reference
Service level
CEU OneClearstream
Last Updated
31.05.2022
Withholding Tax
| Standard rate of withholding tax: | 27.5% | Holding requirements / restrictions: | No |
Availability of relief
Click on the image for a larger view of the diagram showing the availability of relief at source and/or reclaim of withholding tax on income from Austrian equities. 
| Eligible beneficial owners | Relief at Source | Quick Refund | Standard Refund |
Residents of Double Taxation Treaty (DTT) countries | No | No | Yes |
Related Links
Further Austria Tax related information
Market Taxation Guide - AustriaGeneral tax information - types of securities, deadlines, other market specifics - AustriaEquities - rates, eligibility, availability of relief etc. - AustriaEquities – Double Taxation Treaties concluded by Austria and currently in forceTax Form descriptions - Austrian equitiesTax Forms to use - Austria
