On July 1, 2005 the Austrian Ministry of Finance (MoF) released an ordinance about the procedure for relieving payments to non-residents from Austrian withholding taxes if such withholding tax is reduced or abolished under the provisions of a Double Taxation Agreement (DTA). For remuneration paid to non residents for the supply of manpower for domestic work relief at source however is not applicable, requiring the foreign enterprise to apply for a tax refund, if the DTA does not attribute taxation rights to Austria. Due to substantial problems arising in practice the MoF released an amendment to the ordinance on February 2, 2006 allowing the withholding agent to release also remunerations for the supply of manpower from Austrian withholding taxes after approval of the competent Austrian Tax Office. Stefan Bendlinger analyses the requirements and procedures to obtain such an approval.