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Austria and Belgium Sign Competent Authority Agreement on Tax Residence Certificates

29 June 2023

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Treaty Development

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Austria-Belgium

Belgium's Ministry of Finance has published an English-language competent authority agreement with Austria concerning tax residence certificates, which was signed by Belgium on 30 May 2023 and by Austria on 13 June 2023. The agreement sets out the procedures for persons resident in either country to claim relief at source or the refund of tax withheld by the other country under the 1971 Austria-Belgium tax treaty, including links to the relevant authority websites and sample forms. The agreement applies from 13 June 2023 for all pending and future claims.