Last updated 2026-06-27
Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)
Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria) is how Austria residents credit tax withheld abroad on foreign dividends and interest against Austria tax on the same income, generally up to the rate their treaty allows. It is filed with your Austria tax return 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 dividend vouchers or broker statements showing the foreign tax withheld.
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 residents claim it on their Austria tax return to credit tax withheld abroad against Austria tax on the same income, generally up to the treaty rate. Tax withheld above that rate is reclaimed from the source country instead.
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) on your Austria tax return if you are resident in Austria and tax was withheld abroad on your foreign dividends or interest.
- 2
Gather your documents
Collect dividend vouchers or broker statements showing the gross income and the tax withheld abroad for each payment. Tax withheld above your treaty rate is usually not creditable; reclaim that part from the source country.
- 3
Complete Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)
Use the generated document to prepare your return. Confirm each income stream and creditable amount.
- 4
File it with your tax return
Submit it with your Austria tax return 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?
No. This worksheet helps you transfer your figures to the authority's form or portal. 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 it can mean losing the credit for that year.
Do I need a certificate of tax residence?
Not for the credit itself: you claim it on your own Austria tax return. Keep evidence of the tax withheld abroad, such as dividend vouchers or broker statements. A certificate of residence is only needed if you also reclaim excess tax from the source country.
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.
Sources for this page
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — AT tax authoritywww.bmf.gv.atas of 2026-05-03
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.ris.bka.gv.atas of 2026-09-25
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.ris.bka.gv.atas of 2026-09-25
- Treaty rate — Bilateral tax treatywww.ris.bka.gv.atas of 2026-09-25
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.ris.bka.gv.atas of 2026-09-25
- Treaty rate — AT tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.ris.bka.gv.atas of 2026-09-25
- Treaty rate — Bilateral tax treatywww.ris.bka.gv.atas of 2026-09-25
- Treaty rate — Bilateral tax treatywww.ris.bka.gv.atas of 2026-09-25
- Treaty rate — Bilateral tax treatywww.ris.bka.gv.atas of 2026-09-25
Prepare Beilage E 1kv — Foreign Capital Income / Tax Credit (Austria)
This worksheet helps you transfer your figures to the authority's form or portal. It is not a standalone filing.
Calculate your refund — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.