Amended Statute of Limitation for tax reclaims of German residents in Austria

The Austrian Ministry of Finance issued a clarification on July 9, 2019 under their ref. BMF-AV.NR: 9772019 confirming that the Statute of Limitation for filing tax reclaims for residents of Germany is only 4 years after the year of the dividend payment.

This rule will apply from now on and will apply also to all reclaims already filed and currently under investigation at the Austrian Tax Authorities.

For additional information, please refer to the enclosed link: https://findok.bmf.gv.at/findok?execution=e1s2