Field help:
(2023)
Line 40 Credited foreign taxes
Enter foreign taxes at source that have already been credited by your bank against the final withholding tax to be withheld and stated in the tax statement in line 40.
The crediting of withholding taxes carried out by the bank is limited in amount to the rate permitted under the respective double taxation agreement (DTA). If the maximum rate permitted under a DTA is higher than 25%, the creditable withholding tax is limited to 25%.
Declared tax amounts at source will only be credited by the tax offices if the investor can prove them with an original tax statement. You should therefore submit supporting documents.
