new forms to avoid witholding tax on dividends interest and royaltyes from Italy

The Italian Revenue Agency Agenzia Entrate on july 2013 approved new attached forms to be used to claim for
reimbursement of or exemption from Italian withholding taxes applicable to certain income of foreign
residents.
Forms A, B, C and D – these forms must be filed by non residents in order to claim for
reimbursement of or exemption from Italian taxes, as provided in the relevant double taxation
treaties concluded by Italy, with respect to dividends, interests, royalties and other kinds of income.
The forms are specifically aimed at the application of the favorable regimes provided
under:
• Bilateral tax treaties for the avoidance of double taxation;
• EU Directive n. 90/435/EEC of 23 July 1990 (Parents-Subsidiary Directive); and
• EU Directive n. 2003/49/EC of 3 June 2003 (Interest and Royalties Directive).
The tax authorities have also approved a standard certificate of Italian tax residence to be submitted to
the tax authority of the country in which the Italian taxpayer realised income in a specific tax year. The
certificate will be used to apply the provisions of the relevant double taxation treaty. The form can be
obtained from any local tax office.
Italian, French and English versions of the updated forms are available on the website of the Italian
Revenue Agency (www.agenziaentrate.gov.it).
For further information on this topic please contact our office