Die neue Verfahrensbestimmung des § 240 Abs 4 BAO zur Rückzahlung von Abzugsteuern aufgrund von DBA

With the recently adopted Tax Amendment Act 2022 the Austrian legislature has introduced a new explicit provision – namely Sec 240 para 4 of the Austrian Federal Fiscal Code – intended to serve as the procedural basis for filing a refund claim with regard to withholding taxes based on the respective applicable tax treaty. The provision will apply as of January 1^st, 2023. In this article, Daniel W. Blum and Mario Riedl provide a first overview and critical examination of the newly introduced Sec 240 para 4 of the Austrian Federal Fiscal Code.