Prof. Dr. Stefan Bendlinger

In its decision of 23.3.2023, the Austrian Supreme Administrative Court declined the qualification of a Cyprus-based intermediary holding company for a refund of Austrian withholding taxes on dividend payments under the EU Parent Subsidiary Directive.

In its decision of 23.3.2023 the Austrian Supreme Administrative Court declined the qualification of a Cyprus-based intermediary holding company for a refund of Austrian withholding taxes on dividend payments under the EU Parent Subsidiary Directive.

Since 1.1.2019 applicants for refund of Austrian withholding taxes have been obliged to use an electronic pre-application