This section contains a list of all tax treaties entered into by Austria, including links to the treaty texts.
This section provides detailed information on the requirements for being relieved from Austrian Withholding Taxes under Double Tax Conventions (“DTCs”).
In the course of cross-border activities, physical or legal persons can be subject to taxation measures by two or more States or Jurisdictions, which in turn can lead to double taxation not in accordance with Austria’s obligations under international treaties. In order to resolve such cross-border tax disputes, international (tax) treaties and Austria’s domestic law institute a mechanism aimed at resolving the dispute and ensuring taxation in accordance with the treaties by means of a mutual agreement between the States or Jurisdictions involved.
This section describes the application of Double Tax Conventions (“DTCs”) in cases of international hiring-out of labour by non-resident companies (personnel leasing companies).
The Austrian Federal Ministry of Finance is endeavouring to provide the necessary forms to enable taxpayers to obtain relief from foreign withholding tax in line with the respective DTTs. However, this additional service depends on foreign tax authorities themselves providing their forms to the Austrian Federal Ministry of Finance. All the forms available can be downloaded.
Source: https://www.bmf.gv.at/en/topics/taxation/double-taxation-agreements.html