Refund of withholding tax

19.12.2018

No forfeiture of the claim due to negligent lack of declaration

The claim for reimbursement of the withholding tax should presumably no longer be forfeited on 1 January 2019, despite the lack of a declaration, if it is subsequently declared or the tax authority settles the service. It is assumed that this occurs prior to the conclusion of an assessment, revision or post-tax procedure, and the non-declaration in the tax return was negligent. The request for reimbursement must be made unchanged within the time limit specified in Article 32 of the Withholding Tax Act.

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