DT2822 - DT: Austria: double taxation agreement, Article 23: Adjustment of withholding tax

Where tax has been deducted at the source from dividends, interest or royalties in excess of the amount of tax chargeable in accordance with the provisions of Article 10, 11 or 12 the excess amount of tax shall be refunded upon application being made to the competent authority concerned within three years of the end of the calendar year in which the dividends, interest or royalties were payable.