The tax on foreign income in royalties from Austria is 20%. The certificate of relief from Austrian tax is valid for one year.

All legal entities (except companies of sole proprietorship) applying for Austrian tax exemption (regardless of their country of residence) must

• obtain the application form ZS-QU2 „declaration by companies for the purpose of unilateral tax relief at the source“ (form ZS-QU2)
• for US residents:
  • complete the form
  • obtain your US certificate of tax residence (form IRS6166) in the original
  • send all documents IN THE ORIGINAL to us (Mohrbooks, Tax Clearance, Seefeldstrasse 303, 8008 Zurich, Switzerland)
• for all non-US residents:
  • complete the form
  • have the form stamped and signed by their local tax office
  • send all documents to us by email or in the original
• for company of sole proprietorship
  • obtain the application form ZS-QU1 („for individuals“)
  • complete the form, sign on page one and provide certificate of tax residence
    • US tax payers: form IRS6166
    • UK and non-EU tax payers: have the application form stamped and signed by their local tax office
  • provide a certificate of incorporation

Our online tax wizard will guide applicants through the process.