Rs 0.672.916.311 Arrangement Of 5/6 December 1974 Between The Switzerland And Austria On The Modalities Of The Relief On Dividends, Interest And Royalties From Licenses

Original Language Title: RS 0.672.916.311 Arrangement des 5/6 décembre 1974 entre la Suisse et l’Autriche sur les modalités du dégrèvement concernant les dividendes, intérêts et redevances de licences

Read the untranslated law here: https://www.admin.ch/opc/fr/classified-compilation/19740326/index.html

0.672.916.311 translation Arrangement between the Switzerland and Austria on the modalities of the relief on dividends, interest and royalties from licenses concluded the 5/6 December 1974, entered into force on 3 February 1975 (State on February 3, 1975) the federal Department of finance and customs (Federal Board of revenue) and the federal Minister of Finance of the Republic of Austria see article 28 of the convention of January 30, 1974 concluded between the Swiss Confederation and the Republic of Austria to avoid double taxation on income tax and on capital (hereinafter convention), have agreed to the following part provisions general art. 1 (1) by taxes levied by way of withholding (), which can be seen at the full rate under art. 28, al. 1, of the convention, means currently: has) in Austria: the capital yields tax and tax on income received by way of deduction from royalties from licenses (corporate income tax); b) in Switzerland: tax early.

(2) the relief of taxes referred to in paragraph 1 el will be in both States by way of refund and, with respect to royalties from licenses, by relief at source.
(3) the adjustment of taxes that are not perceived in both States by way of withholding () is given during the procedure of taxation.
(4) the refundable tax amounts do not carry interest.

Art. 2. the recipient of dividends, interest and royalties from licenses submitted in one of two States to one of the taxes referred to in art. 2 of the convention is entitled to the relief of such tax if, at the time of expiration of the income, he resides in another State within the meaning of art. 4 of the convention, if at that time he has the right to enjoyment of the investments of capital or rights that are at the origin of the imposed return and it is not excluded from the adjustment in accordance with art. 28, al. 6 and 7, of the convention.

Art. 3. (1) where the certificate according to which a taxpayer is resident in one of the two States (art. 4 of the convention) should not be given on the forms referred to in art. 4, al. 1, and 9, al. 1, the relief resulting from the convention may be subject to the production of a relevant official certificate (certificate of domicile).
(2) applications for the issue of a certificate of domicile should be addressed 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, 1al. 1, and 10, 1 sentence, shall apply by analogy.

Second part refund of the Austrian tax on the performance of movable capital art. 4. (1) the creditor of performance who resides in Switzerland must request in writing the refund of Austrian tax on income from movable capital using the formula R - CH.

(2) the application must be submitted in triplicate to the competent cantonal tax within three years after the expiration of the calendar year during which the dividends or interest are due (art. 28, para. 3, of the convention).
(3) If, during a calendar year, develop several rights to the refund, they must if possible be exercised through a single application. The rights attached to three years can be brought together in a single application. However, when performance debtors domiciled in Austria are not taxed by the same Bureau of finance to corporate tax, there is reason to separate applications.
(4) each request must be accompanied by supporting documents relating to the collection of revenue. If the request is signed by a representative, a power of Attorney for the right (art. 2) must also be attached.

Art. 5. the cantonal tax competent examines whether the conditions laid down in article 2 are met and if necessary, made further investigations. If these conditions are met, it is reflected on the first and the third copy to the Federal Tax Administration. It may order other investigations or conduct itself. Based on the certificate of the cantonal tax Administration, it certifies the right to a refund on the first copy and sends it to the federal Ministry of finance.

Art. 6 (1) the federal Ministry of Finance shall communicate the request to the Office of Finance responsible for the decision, namely the Office of finance, which is responsible for the taxation of the debtor of the returns of investment income to the tax.
(2) the Office of finance to companies referred to in para. 1 check the validity and accuracy of the application. It caters directly to the applicant for information and further evidence he needs. He decides the delivery of the refund.
(3) the Office of finance to companies referred to in para. 1 shall notify its decision in writing to the applicant and shall, at the address indicated in the application, the amount it must pay back, observing, if any, the requirements for the regulated service payments.
(4) If a request is denied in whole or in part, the decision is notified with indication of reasons and remedies.
(5) the decision of the Bureau of finance for companies may be challenged in the month following notification of the remedies.

Art. 7. the Austrian authorities and the Austrian Administrative Court are not required to accept applications, means of law and other correspondence, written in a language other than German.

Third party relief of the Austrian withholding tax on royalties from licenses art. 8. (1) the beneficiary of the licence fees, who resides in Switzerland must request in writing the lowering of the Austrian withholding tax to 5% by presenting a certificate of domicile (art. 3) to the Office of finance whereby the Austrian debtor of the licence fees must pay the tax.
(2) the request for future payment with the deduction of withholding tax limited to 5% also be made by the debtor of the licence fees.
(3) if the Austrian withholding tax has been deducted at a rate higher than 5%, the tax overpayment refund can be requested within three years following the expiration of the calendar year during which the licence fees are due (art. 28, para. 3, of the convention).
(4) art. 4, al. 4, 6, al. 2 to 5 and 7 shall apply by analogy.

Fourth part refund of Swiss withholding tax art. 9. (1) the income beneficiary who resides in Austria must request in writing the Swiss tax refund to the source using the formula R - Sch 2.

(2) the application must be submitted in triplicate to the competent Austrian Finance Office within three years after the expiration of the calendar year during which the dividends or interest are due (art. 28, para. 3, of the convention).
(3) If, during a calendar year, develop several rights to the refund, they must if possible be exercised through a single application. The rights attached to three years can be brought together in a single application.
(4) each request must be accompanied by supporting documents relating to the collection of revenue. If the request is signed by a representative, a power of Attorney for the right (art. 2) must also be attached.

Art. 10. the competent Austrian Finance Bureau if the conditions laid down in art. 2 are met and, if necessary, made further investigations. If these conditions are met, it is reflected on the first and the third copy addressed to the federal Ministry of finance. Given the certificate of the competent Finance Office, the federal Ministry of finance shows the rationale for the refund on the third copy and sends it to the Federal Tax Administration.

Art. 11 (1) the Federal Tax Administration checks the validity and accuracy of the application. She caters directly to the applicant or, where appropriate, at the federal Department of finance for information and further evidence she needs. She decides the delivery of the refund.
(2) federal contributions the authority shall notify its decision in writing to the applicant and shall pay, at the address indicated in the application, the amount she owes, by observing, if any, the requirements for the regulated service payments.
(3) If a request is denied in whole or in part, the decision shall be notified by registered letter with indication of reasons and remedies.
(4) the decision of the Federal Administration of the contributions can be attacked, within thirty days of the notification, by way of a complaint to the authority. The decision on claim of Federal Administration of contributions can be attacked in turn, within 30 days of its notification, through an administrative appeal to the Swiss federal court in Lausanne.

Art. 12 (1) the Federal Tax Administration accepts letters and complaints from applicants residing in Austria in one of the Swiss national languages (German, french, Italian, Romansh) as well as English.

(2) the administrative appeal to the Swiss federal court in Lausanne must be written in one of the national languages Swiss or accompanied by a translation in one of these languages.

Art. 13. the procedure established by the art. 9 to 12 is not applicable to the reimbursement of the Swiss withholding tax to which people residing in Austria eligible under Swiss Federal law.

Part v provisions final art. 14. (1) the present arrangement comes into effect 60 days after its signing. its provisions should be applied to all tax cases dealt with by the 30 January 1974 agreement between the Swiss Confederation and the Republic of Austria to avoid double taxation on income and wealth tax. The agreement of April 8, 1954 between the Switzerland and Austria about the repayment of taxes levied 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 these cases of taxation.
(2) the agreement may be denounced by either of the two contracting parties six months before the expiry of a calendar year; so denounced, it ceases to carry effect from the expiration of the calendar year. Applications for tax rebates before this last deadline must however be dealt with according to the procedure laid down in this agreement. As soon as he has been denounced, negotiations must be committed immediately to conclude a new.
Done in two originals.

RS 0.672.916.31 [RO 1954 1125, 1959-452, 1967-204] Berne, December 5, 1974 Vienna, December 6, 1974 to the Federal Tax Administration: federal Minister of Finance of the Republic of Austria: K. Locher Alfred Twaroch RO 1975 164 the original text is published under the same number, in the German edition of this compendium.
RS 0.672.916.31 State on November 5, 1999