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Kontron : Manual reimbursement of taxes on earnings on capital

Claim for refund of Austrian withholding taxes on dividend income


A guidance to the completion of the refund form


April 2024


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Fokus Bank , Subsidiary Directive , Austrian Federal Fiscal Code , Austrian Ministry ,

Applying the parent–subsidiary exemption in Poland is becoming more difficult

Monika Dziedzic and Ɓukasz Kumkowski of MDDP consider the dividend taxation exemption for payments made by Polish companies and explain the fulfilment of the beneficial ownership requirement by foreign holding companies ....

Voivodeship Administrative Court , Ministry Of Finance On , Supreme Administrative Court , Polish Corporate Income Tax Act , Polish Ministry , Subsidiary Directive , Royalties Directive ,