The Austrian Ministry of Finance recently summarized the cases where residence certificates issued on non-Austrian forms will be accepted.
Generally, tax relief provided under double taxation treaties may only be claimed by persons who are residents of one or both contracting states. Previously, a non-Austrian recipient of income could furnish proof of his or her residence (and therefore of his or her eligibility for treaty benefits) only by way of using the official forms issued by the Austrian Ministry of Finance.
However, Austria has agreed with some states within the framework of a mutual agreement procedure that a person's residence may also be proven by means of residence certificates issued by the foreign competent authority. However, such foreign residence certificates will only be accepted if they are attached to the respective Austrian forms. Such agreement has been enacted with the following states, with the following peculiarities applying:
- USA: Proof of residence may be furnished by way of residence certificates issued by the Internal Revenue Service on form US 6166, provided that they are attached to the Austrian forms.
- Mexico: Proof of residence may be furnished by way of residence certificates issued by the Mexican tax authorities, provided that they are attached to the Austrian forms.
- Thailand: Austria is prepared to recognize residence certificates issued on Thai forms if, additionally, the competent regional Thai tax authority confirms on the relevant Austrian form (which must be duly filled out) the issuance of a residence certificate. The applicant must enclose the Thai residence certificate with the Austrian form.
- Turkey: Proof of residence may be furnished by way of residence certificates issued by the Turkish tax authorities, provided that they are attached to the Austrian forms.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.