Legal entities from any country
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 … Continued