Welcome to the form SHEET A with regard to form ZS-RE1 - DIVIDENDS.

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A. General information

A. General information

 
 
1. Did you maintain a fiscal domicile in Austria at the date respectively dates when the dividends listed on the following page were received?
 
 
 
 
 
 
Is this your main residence?
 
 
 
 
2. Were the dividends received by a permanent establishment located in Austria or by an Austrian partnership where the claimant holds an interest in?
 
 
 
 
3. Was the claimant at the date respectively dates the dividends listed on the following page were received entitled to the use of the shares from which the dividends are derived and did the claimant receive these yields on his respectively her respectively its own account?
 
 
 
 
4. Were the shares - for which a repayment of withholding tax is claimed - sold, rented or pensioned during the year of the dividend distribution?
 
 
 
 
5. Did the claimant receive the shares listed on the following page on the basis of a contract, option or other agreement whereby he/she/it could be bound to resell or otherwise transfer these or similar capital assets?
 
 
 
 
6. Does the claim for repayment concern dividends on the basis of a profit distribution of a company listed on a stock exchange?
 
 
If yes, enclose documentation stating on which securities account the shares concerned have been noted on the day before the ex-day (day on which the share is not traded any more with the right to claim the dividends) and who the owner of the securities account was at this point of time.
Additionally, enclose documentation of all the securities account transactions of the shares for the period starting one month before and ending one month after the ex-day.
7. In case a repayment according to section 21 paragraph 1 subparagraph. 1a Körperschaftsteuergesetz 1988 is claimed, enclose a proof stating that the withholding tax cannot be credited in your State of residence. A certification of the State of residence´s tax authorities or a notice of assessment, which documents that the Austrian capital yields tax cannot be credited, may for example serve as a proof.
8. In case a repayment is claimed on the basis of the exemption according to section 6 Körperschaftsteuergesetz 1988 for foreign entities according to section 5 paragraph 4 Pensionskassengesetz, enclose to the first respective repayment claim a proof of admission according to the directive 2003/41/Europäische Gemeinschaft of the foreign pension fund (claimant) by the regulating authority of its State of residence and the statutes of the foreign pension fund (claimant). In case of a subsequent claim an up-to-date proof of admission according to the directive 2003/41/Europäische Gemeinschaft of the foreign pension fund (claimant) by the regulating authority of its State of residence has to be submitted if the last submitted regulating authorities´ proof of the foreign pension fund has been issued for a period dating back more than three years.
B. Special information in the case of legal persons

B. Special information in the case of legal persons

 
 
1. Does the legal person making the claim carry out a business activity which is beyond the scope of enjoyment of capital assets?
 
 
 
 
 
 
2. Does the legal person making the claim employ its own employees and does it have its own business premises to carry out business activities?
 
 
 
 
3. Did shareholders who are residents of Austria at the day of accrual of the dividends stated overleaf hold an interest of more than 10 percent?