Refund of withholding tax

No forfeiture of the claim due to negligent lack of declaration

The claim for reimbursement of the withholding tax should presumably no longer be forfeited on 1 January 2019, despite the lack of a declaration, if it is subsequently declared or the tax authority settles the service. It is assumed that this occurs prior to the conclusion of an assessment, revision or post-tax procedure, and the non-declaration in the tax return was negligent. The request for reimbursement must be made unchanged within the time limit specified in Article 32 of the Withholding Tax Act.