Last updated 2026-06-27
Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)
Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria) is the Austria route for claiming a foreign tax credit above your treaty rate. It is filed via FinanzOnline — Beilage E 1kv (foreign capital income KZ 863, creditable foreign tax KZ 998), issued by the Bundesministerium für Finanzen (BMF) / FinanzOnline. The deadline is Antragsveranlagung within the assessment window (commonly up to 5 years). You will need a certificate of tax residence and your dividend vouchers.
What is Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)?
Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria) is used to claim a Austria foreign tax credit. Austria caps the creditable foreign dividend WHT at 15% of the dividend; reclaim any excess from the source country. Austria withholds 27.5% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Austria withholding tax guide.
How to file Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)
- 1
Confirm your eligibility
Use Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria) if you received Austria income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via FinanzOnline — Beilage E 1kv (foreign capital income KZ 863, creditable foreign tax KZ 998). Deadline: Antragsveranlagung within the assessment window (commonly up to 5 years).
Frequently asked questions
Is Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria) an official form I can file directly?
It reconstructs the official statutory form. The Bundesministerium für Finanzen (BMF) / FinanzOnline accepts e-filing or its own form, so use this as a transcription aid: file via FinanzOnline — Beilage E 1kv (foreign capital income KZ 863, creditable foreign tax KZ 998).
What is the deadline for Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)?
Antragsveranlagung within the assessment window (commonly up to 5 years). Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Bundesministerium für Finanzen (BMF) / FinanzOnline requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)?
Austria caps the creditable foreign dividend WHT at 15% of the dividend; reclaim any excess from the source country.
Generate Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria) pre-filled
Tax Reclaim fills Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria) with your dividend data so you can file it in minutes.
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