• 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

©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now