(1) By tax collected by way of withholding tax (at source), which may be collected at the full rate under s. 28, para. 1, of the Convention, it is currently necessary to hear:

(a)

In Austria: the tax on returns on capital and income tax collected by way of withholding tax on licence fees (corporate tax);

(b) In Switzerland: income tax.

(2) The tax relief referred to in the first subparagraph shall be in the two States by way of reimbursement and, in the case of licence fees, by way of relief at source.

(3) Relief from taxes which are not collected in the two States by way of deduction (at source) shall be granted in the taxation procedure.

(4) Refundable tax amounts are not of interest.

The beneficiary of dividends, interest and licence fees submitted in one of the two States to one of the taxes referred to in Art. 2 of the Convention is entitled to the relief of that tax if, at the time of the expiry of the income, it is resident in the other State within the meaning of Art. 4 of the Convention, if at that time it has the right of enjoyment of the investments of capital or rights which are the cause of the taxed return and if it is not excluded from the relief in accordance with Art. 28, para. 6 and 7 of the Convention.

(1) In so far as the attestation that a taxpayer resides in one of the two States (art. 4 of the Convention) shall not be given on the formulae referred to in Art. 4, para. 1, and 9, para. 1, the relief arising from the agreement may be subject to the production of an accompanying official certificate (home certificate).

(2) Applications for the grant of a residence certificate shall be made in Austria to the Finance Office responsible for the taxation of income (and companies) and, in Switzerland, to the competent cantonal tax administration.

(3) Art. 5, 1. 1, and 10, 1 ^Er Sentence, shall apply mutatis mutandis.

(1) The performance creditor residing in Switzerland shall request in writing the refund of the Austrian tax on the income of movable capital using the

(2) The application must be made in triplicate to the Competent Cantonal Tax Administration within three years after the expiration of the calendar year in which the dividends or interest has lapsed (s. 28, para. 3, of the Convention).

(3) If, in a calendar year, several rights are born to the refund, they shall, if possible, be exercised in one application. The three-year rights can be combined in a single application. However, where performance debtors domiciled in Austria are not taxed by the same Office of Finance for corporate tax purposes, separate applications should be submitted.

(4) Each application shall be accompanied by supporting documents relating to the collection of income. If the application is signed by a representative, a power of attorney (s. 2) must also be attached.

The competent cantonal tax administration shall examine whether the conditions laid down in Article 2 are met and, if necessary, make further inquiries. If these conditions are met, they certify it on the first and third copies it sends to the Federal Contributions Administration. The Commission may order further investigations or carry out its own investigations. On the basis of the Cantonal Tax Administration's certificate, it certifies the entitlement to the refund on the first copy and sends it to the Federal Ministry of Finance.

(1) The Federal Ministry of Finance shall forward the request to the Finance Office, which shall be the responsibility of the Office of Finance, which shall be competent for the taxation of the debtor in respect of the return of capital capital for tax purposes Corporations.

(2) The Finance Office for the corporations designated in para. 1 verifies the validity and accuracy of the application. It is addressed directly to the applicant to obtain the additional information and evidence it requires. It shall decide on the implementation of the reimbursement.

(3) The Finance Office for the corporations designated in para. 1 shall notify its decision in writing to the applicant and shall pay, to the address indicated in the application, the amount to be refunded by observing, where appropriate, the requirements concerning the regulated service of payments.

(4) If an application is rejected in whole or in part, the decision shall be notified with an indication of the grounds and legal remedies.

(5) The decision of the Finance Bureau for the companies may be challenged within one month of the notification of the legal channels.

The Austrian authorities and the Austrian Administrative Court are not obliged to accept applications, pleas of law and other correspondence, in a language other than German.

(1) The beneficiary of the licence fees residing in Switzerland shall request in writing the lowering of the Austrian withholding tax to 5 % by submitting a residence certificate (Art. 3) to the Office of Finance to which the Austrian debtor of licence fees must pay the tax.

(2) The application for future payment under the deduction of the withholding tax limited to 5 % also be presented by the debtor of the licence fees.

(3) If the Austrian withholding tax has been deducted at a rate of more than 5 %, the refund of the overpaid tax may be claimed within three years after the end of the calendar year in which the licence fees are Matured (art. 28, para. 3, of the Convention).

(4) Art. 4, para. 4, 6, para. 2 to 5, and 7 shall apply mutatis mutandis.

(1) The beneficiary of the income residing in Austria shall request in writing the reimbursement of the Swiss tax at source using the formula

(2) The application shall be submitted in three copies to the competent Austrian Finance Office within three years after the expiry of the calendar year in which the dividends or interest are due (art. 28, para. 3, of the Convention).

(3) If, in a calendar year, several rights are born to the refund, they shall, if possible, be exercised in one application. The three-year rights can be combined in a single application.

(4) Each application shall be accompanied by supporting documents relating to the collection of income. If the application is signed by a representative, a power of attorney (s. 2) must also be attached.

The competent Austrian Finance Office examines whether the conditions laid down in Art. 2 are completed and, if necessary, additional investigations. If these conditions are fulfilled, he shall certify it on the first and third copies addressed to the Federal Ministry of Finance. In view of the certification of the competent Finance Office, the Federal Ministry of Finance certifies the justification for the refund on the third copy and sends it to the Federal Contributions Administration.

(1) The Federal Contributions Administration shall verify the validity and accuracy of the application. It is addressed directly to the applicant or, where appropriate, to the Federal Ministry of Finance for the additional information and evidence it needs. It shall decide on the implementation of the refund.

(2) The Federal Contributions Administration shall notify its decision in writing to the applicant and shall pay, at the address indicated in the application, the amount to be refunded by observing, where applicable, the prescribed service requirements Payments.

(3) If an application is rejected in whole or in part, the decision shall be notified by registered letter, with an indication of the grounds and legal remedies.

(4) The decision of the Federal Administration of Contributions may be challenged, within 30 days after its notification, by way of a complaint to that authority. The decision taken on a complaint by the Federal Administration of Contributions may be challenged, in turn, within 30 days of its notification, by means of an administrative law remedy at the Swiss Federal Court in Lausanne.

(1) The Federal Contributions Administration accepts the letters and claims of the applicants residing in Austria in one of the Swiss national languages (German, French, Italian, Romansh) as well as in English.

(2) The use of administrative law at the Swiss Federal Court in Lausanne must be in one of the Swiss national languages or accompanied by a translation into one of those languages.

The procedure laid down in Art. 9 to 12 is not applicable to the reimbursement of Swiss tax at source to which persons residing in Austria are entitled under Swiss federal law.

(1) This Agreement shall enter into force sixty days after its signature; its provisions shall be applied to all taxation cases referred to in the Convention of January 30, 1974. ¹ Between the Swiss Confederation and the Republic of Austria with a view to the avoidance of double taxation in respect of taxes on income and on capital. The Agreement of 8 April 1954 ² Between Switzerland and Austria concerning the details of the repayment of taxes collected by way of withholding tax on income from movable capital, in the content of the exchange of letters of 14/29 December 1966, is no longer applicable to such cases Tax.

(2) The arrangement may be terminated by each of the two Contracting Parties at least six months before the expiry of a calendar year; thus, the Agreement shall cease to have effect upon the expiry of the calendar year. Requests for tax relief before the latter date must, however, be dealt with in accordance with the procedure provided for in this Agreement. As soon as it has been denounced, negotiations must be undertaken immediately with a view to concluding a new one.

Made in two originals.