Global

Details

  • Service: Tax, International Executive Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 7/12/2013

Italy - Revised forms for non-residents' withholding tax refund claims 

July 12: The Italian tax authorities on 11 July 2013 released revised and updated versions of forms to be used by non-residents in filing claims for refund of Italian withholding tax when the refund claim is based on:
  • Provisions of an income tax treaty, and the claim concerns withholding tax on payments of dividends, interest, royalties and other income (with new forms A, B, C, and D to be filed, respectively)
  • The EU Parent-Subsidiary Directive (90/435/EEC) (with new form E to be filed)
  • The EU Interest and Royalties Directive (2003/49/EC) (with new form F to be filed)

Also, the Italian tax authorities now provide a form specifically to be used in certifying the tax residence status of Italian residents.

KPMG observation

The new income tax treaty-related forms replace forms previously made available, but only by residents of Germany, Portugal, the UK, Switzerland, Sweden and the United States. Previously, claimants located in other countries had to file alternative documentation in order to obtain tax treaty benefits.


The EU Parent-Subsidiary Directive form is new. In the past, EU-based claimants were required to file documentation under the domestic tax rules implementing the Directive in their EU Member State. Now, the Italian tax authorities have provided a single form for all EU countries to use.


The EU Interest and Royalties Directive form replaces the previous form, pursuant to the Italian tax authorities’ regulation no. 2008/7077 (15 January 2008).



For more information, contact a tax professional with the KPMG member firm in Italy:


Roberto Romito

+39 0 680 9631




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