The Austrian implementing regulations applicable to the Netherlands-Austria tax treaty of 1 September 1970, as amended, were published in the Official Gazette on 23 November 2007 (Regulation of 15 November 2007, No. CPP2007/1507M). The regulations deal with the formalities that Netherlands individuals and companies, must observe to obtain a reduction or refund of Austrian withholding tax on dividends, interest and royalties. A claim for a refund must be made within 3 years after the end of the calendar year in which the withholding tax is withheld. A reduction can be claimed by means of the form ZS-QU 1 (for individuals)...