Austria — Tax: Double Tax Treaties

Key facts

• The BMF treaty network page lists double taxation conventions on income and capital, tax information exchange agreements, multilateral agreements and inheritance and gift tax conventions.
• PwC says Austria has treaties with all major trading countries; under most, double taxation is avoided by exemption with progression, while dividends and interest are usually taxed with a foreign tax credit.
• Austria treats parts of the Russia treaty as suspended from 7 December 2023 for dividends, interest and royalties.
• No total count was shown; use the BMF list.

Steps

1. Step 1: Determine if a double-tax treaty exists between Austria and the country of residence — Check the Austrian government's website or consult with a tax professional to determine if a double-tax treaty exists between Austria and the country of residence
2. Step 2: Review the terms of the double-tax treaty — The terms of the treaty may affect how Austrian-source income is taxed, including the rate of withholding tax and the types of income that are exempt from taxation