On 9 May 2019, Turkey’s Revenue Administration published a release explaining the requirements for Turkish residents to obtain relief at source on revenue obtained from Austria under the 2008 Austria-Turkey tax treaty. This includes that the Turkish residents must complete Austrian forms ZS-QU1 (for individuals) or ZS-QU2 (for legal persons). Further, the release notes that these and other forms for the refund of tax withheld can be obtained on the Austrian Ministry of Finance website (https://english.bmf.gv.at/taxation/Relief-from-Austrian.html). If the forms are not properly completed and submitted, the persons concerned will not be entitled to the beneficial provisions of the treaty.

Note - Although the release addresses Turkish residents, the forms referred to apply generally for residents of countries that have a tax treaty with Austria.