The Austrian Tax Treaty Network

Double Taxation Conventions regarding income and capital

as of 2st July 2012

Country Date of Signature Entry into Force Effective From* Federal Law Gazette No. Implementation Agreements
Albania 14 December 2007 1 September 2008 2009 BGBl III 107/2008
German/Albanian/English
 
Algeria 17 June 2003 1 December 2006 2006/2007 BGBl III 176/2006
German/French/Arabic
 
Argentina
terminated
13 September 1979 17 January 1983 1978 - 31.12.2008

BGBl 11/1983

BGBl 80/2008

 
Armenia 27 February 2002 1 March 2004 2005 BGBl III 29/2004
German/English/Armenian
 
Azerbaijan 4 July 2000 23 February 2001 2002 BGBl III 176/2001  
Australia 8 July 1986 1 September 1988 1989 BGBl 480/1988  
Barbados 27 February 2006 1 April 2007 2008 BGBl III 40/2007
German/English
 
Bahrain  2 July 2009  1 February 2011 2011 BGBl III 14/2011
German / English /Arabic 
 
Belarus 16 May 2001 9 March 2002 2003 BGBl III 69/2002  
Belgium***** 29 December 1971 28 June 1973 1974 BGBl 415/1973 VO BGBl 216/1974
Belize 8 Mai 2002 1 December 2003 2004 BGBl III 132/2003  
Bosnia and Herzegovina 16 December 2010 1 January 2012 2012

BGBl III 168/2011

German/English/Bosnian/Serbian/Croatian 

 
Brazil 24 Mai 1975 1 July 1976 1977 BGBl 431/1976 VO BGBl 633/1976
Bulgaria 20 April 1983 1 July 1984 1985 BGBl 425/1984  
Bulgaria 20 July 2010 3 February 2011 2011/2012 BGBl III 30/2011
German / English / Bulgarian
 
Canada***** 9 December 1976 17 February 1981 1981 BGBl 77/1981 as amended in BGBl III 2/2001 VO BGBl 318/1982
Chile          
China 10 April 1991 1 November 1992 1993 BGBl 679/1992  
Croatia 21 September 2000 27 June 2001 2002 BGBl III 119/2001  
CSSR** 7 March 1978 12 February 1979 1979 BGBl 34/1979 VO BGBl 1979/484
Cuba 26 June 2003 12 September 2006 2007 BGBl III 149/2006
German/English/Spanish
 
Cyprus***** 20 March 1990 1 January 1991 1991 BGBl 709/1990  
Czech Republic***** 8 June 2006 22 March 2007 2008 BGBl III 39/2007
German/English
 
Denmark 23 October 1961 26 February 1962 1959/1960 BGBl 126/1962 as amended in BGBl 340/1968
and BGBl 20/1972
Agreement BGBl 172/1972
Denmark 25 May 2007 27 March 2008 2009 BGBl III 41/2008
German
/Danish
as amended in BGBl III 27/2010 German/Danish
 
Egypt 16 October 1962 28 October 1963 1961 BGBl 293/1963  
Estonia 5 April 2001 12 November 2002 2003 BGBl III 11/2003  
Finland***** 26 July 2000 1 April 2001 2002

BGBl III 42/2001 as amended in BGBl III 159/2011

German/Finnish

 
France***** 26 March 1993 1 September 1994 1995 BGBl 613/1994 as amanded in BGBl III 77/2012 German/French  
Germany 24 August 2000 18 August 2002 2003 BGBl III 182/2002 as amended in BGBl III 32/2012 German  
Georgia***** 11 April 2005 1 March 2006 2007 BGBl III 60/2006
German/English/Georgian
 
Greece 22 September 1970 5 January 1972 1973 BGBl 39/1972  
Greece 18 July 2007 1 April 2009  2010

BGBl III 16/2009
German/English

 
Hongkong  25 May 2010  1 January 2011 2012

BGBl III 9/2011
German / English

 
Hungary 25 February 1975 9 February 1976 1976 BGBl 52/1976 VO BGBl 101/1978
India 8 November 1999 5 September 2001 2002 BGBl III 231/2001  
Indonesia 24 July 1986 1 October 1988 1989 BGBl 454/1988  
Iran 11 March 2002 11 July 2004 2005 BGBl III 81/2004
German/English/Persian
 
Ireland 24 Mai 1966 5 January 1968 1964 BGBl 66/1968 as amended in BGBl 12/1989 and in BGBl III 45/2011 English/German VO BGBl 154/1970
Israel 29 January 1970 26 January 1971 1968 BGBl 85/1971 as amended in BGBl 31/2008 English/German  
Italy 29 June 1981 6 April 1985 1974/1986 BGBl 125/1985 as amended in BGBl 129/1990  
Japan 20 December 1961 4 April 1963 1964 BGBl 127/1963  
Kazakhstan 10 September 2004 1 March 2006 2007 BGBl III 69/2006
German/English/Kazakh/ Russian
 
Kirgyzstan 18 September 2001 1 May 2003 2004 BGBl III 89/2003  
Korea 8 October 1985 1 December 1987 1988 BGBl 486/1987 as amended in BGBl III 68/2002  
Kuwait 13 June 2002 1 March 2004 2005 BGBl III 30/2004
German/English/Arabic
 
Latvia 14 December 2005 15 May 2007 2008 BGBl 76/2007
German/English/Latvian

 
Libya 16 September 2010        
Liechtenstein 5 November 1969 7 December 1970 1969 BGBl 24/1971 Agreement BGBl 437/1971
VO BGBl II 192/1997
VO BGBl II 215/2001
VO BGBl II 437/2005
Lithuania 6 April 2005 17 November 2005 2006 BGBl III 209/2005
German/English/Lithuanian
 
Luxembourg 18 October 1962 7 February 1964 1961 BGBl 54/1964 as amended in BGBl 835/1993 and as amended in BGBl III 58/2010 Agreement BGBl 143/1964
Malaysia 20 September 1989 1 December 1990 1987/1988 BGBl 664/1990  
Malta 29 May 1978 13 July 1979 1977 BGBl 294/1979  
Macedonia 10 September 2007 20 January 2008 2008 BGBl III 9/2008
German/English/Macedonian
 
Mexico 13 April 2004 1 January 2005 2006 BGBl III 142/2004
German/English/Spanish as amended in BGBl 45/2010 German/English/Spanish
 
Morocco 27 February 2002 12 November 2006 2007 BGBl III 168/2006
German/Arabic/French
 
Moldova 29 April 2004 1 January 2005 2006 BGBl III 160/2004
German/English/Moldovan
 
Mongolia 3 July 2003 1 October 2004 2005 BGBl III 92/2004
German/English/Mongolian
 
New Zealand 21 September 2006 1 December 2007 2008  BGBl III 127/2007
German, Protocol / English, Protocol
 
Nepal 15 December 2000 1 January 2002 2003 BGBl III 26/2002  
Netherlands 1 September 1970 21 April 1971 1969 BGBl 191/1971 as amended in BGBl 18/1991 , in BGBl III 14/2003, in BGBl III 66/2009 German/Dutch and BGBl 44/2010 German/Dutch VO BGBl 83/1972
Norway***** 28 November 1995 1 December 1996 1997 BGBl III 1/1997 as amended in BGBl III 181/2006
German/English/Norwegian
 
Qatar 30 December 2010 7 March 2012 2013 BGBl III 52/2012 German / English / Arabic  
Pakistan 6 July 1970 29 June 1971 1968 BGBl 297/1971  
Pakistan 4 August 2005 1 June 2007 2008 BGBl III 49/2007
German/English
 
Philippines 9 April 1981 1 April 1982 1983 BGBl 107/1982  
Poland 13 January 2004 1 April 2005 2006 BGBl III 12/2005
German/English/Polish as amended in BGBl III 161/2008
German/English/Polish
 
Portugal 29 December 1970 27 February 1972 1973 BGBl 85/1972 VO BGBl 469/1975
Romania 30 March 2005 1 February 2006 2007 BGBl III 29/2006
German/English/Romanian
 
Russia 13 April 2000 30 December 2002 2003 BGBl III 10/2003  
San Marino 24 November 2004 1 December 2005 2006

BGBl III 208/2005 German/English/Italian as amended in BGBl III 38/2010
German/English/Italian

 
Saudi Arabia 19 March 2006 1 June 2007 2008 BGBl III 62/2007
German/English/Arabic
 
Serbia 7 May 2010 17 December 2010 2011

BGBl III 8/2011
German / English / Serbian

 
Singapore 30 November 2001 22 October 2002 2003 BGBl III 248/2002 as amended in BGBl III 39/2010 German/English  
Slovakia**          
Slovenia***** 1 October 1997 1 February 1999 1999 BGBl III 4/1999**** as amended in BGBl III 126/2007 German/English/Slovenian  
Spain 20 December 1966 1 January 1968 1968 BGBl 395/1967 as amended in BGBl 709/1995 VO BGBl 266/1973
South Africa 4 March 1996 6 February 1997 1997/1998 BGBl III 40/1997 as amended in BGBl III 19/2012 German / English  
Sweden 14 Mai 1959 29 December 1959 1959 BGBl 39/1960 as amended in BGBl 341/1970,
BGBl 132/1993, in BGBl 75/2007 German/Swedish, in BGBl III 46/2008 and
BGBl 55/2010 German/Swedish
Agreement BGBl 298/1972
Switzerland 30 January 1974 4 December 1974 1975 BGBl 64/1975 as amended in BGBl 161/1995,
BGBl III 204/2001 , BGBl III 22/2007 and BGBl III 27/2011 (Diplomatic Notes Austria / Switzerland)
Agreement BGBl 65/1975
Syria 3 March 2009  pending  pending    
Tajikistan*** 7 June 2011 1 July 2012  2013 BGBl III 76/2012 German/Englisch/Tadschikisch  
Thailand 8 Mai 1985 1 July 1986 1987 BGBl 263/1986  
Tunisia 23 June 1977 4 September 1978 1979 BGBl 516/1978  
Turkey 3 November 1970 24 September 1973 1974 BGBl 595/1973  
Turkey 28 March 2008 1 October 2009 2010

BGBl III 96/2009
German/English/Turkish

 
Turkmenistan***          
United Kingdom 30 April 1969 13 November 1970 1969 BGBl 390/1970 as amended in BGBl 585/1978,
BGBl 835/1994 and BGBl 135/2010 German/English
VO BGBl 505/1979
USSR*** 10 April 1981 1 October 1982 1979 BGBl 411/1982  
Ukraine 16 October 1997 20 May 1999 2000 BGBl III 113/1999  
United Arab Emirates 22 September 2003 1 September 2004 2005 BGBl III 88/2004
German/English/Arabic
 
USA 31 May 1996 1 February 1998 1998/2000 BGBl III 6/1998  
Uzbekistan 14 June 2000 1 August 2001 2002 BGBl III 150/2001  
Venezuela 12 May 2006 17 March 2007 2008 BGBl III 33/2007
German/English/Spanish

 
Vietnam  2 June 2008 1 January 2010  2011 BGBl III 135/2009
German
/English/Vietnamese
 
* For details on the effective date please refer to the respective double tax convention.

** The DTC with the CSSR remains applicable in relation to Slovakia.

*** The DTC with the USSR remains applicable in relation to Tajikistan and Turkmenistan until a separate double tax convention is concluded.

**** An amending protocol has been signed but is not yet in force.

***** An amending protocol implementing the full OECD-standard regarding transparency and exchange of information has been signed but is not yet in force.


Double Taxation Conventions regarding inheritance and gift taxes

as of 15 October 2009

Country Date of Signature Entry into Force Effective from Federal Law Gazette No.
Czech Republic (Inheritance & Gift) 19 September 1996 1 March 2000 1 March 2000 BGBl III 17/2000
France (Inheritance & Gift) 26 March 1993 1 September 1994 1 September 1994 BGBl 614/1994
Germany (Inheritance)terminated 4 October 1954 7 September 1955 7 September 1955 to 31 December 2007 BGBl 220/1955 as amended in BGBl III 125/2004
Germany (Inheritance)
Interim Convention
6 November 2008 28 September 2009 31 Dezember 2007 to 1 August 2008 BGBl III 115/2009
Hungary (Inheritance) 25 February 1975 9 February 1976 9 February 1976 BGBl 51/1976
Liechtenstein (Inheritance) 7 December 1955 26 September 1956 1956 BGBl 214/1956 as amended in BGBl 325/1968
The Netherlands (Inheritance & Gift) 26 November 2001 1 January 2003 2003 BGBl III 13/2003
Sweden (Inheritance) 21 November 1962 10 June 1963 10 June 1963 BGBl 212/1963
Switzerland (Inheritance) 30 January 1976 4 December 1974 1975 BGBl 63/1975
USA (Inheritance & Gift) 21 June 1982 1 July 1983 1 July 1983 BGBl 269/1983

Tax Information Exchange Agreements

as of 13 December 2011

Country

Date of Signature

Entry into Force

Effective from

Federal Law Gazette No.

Andorra

17 September 2009

10 December 2010

1 January 2011

BGBl III 129/2010 German/English/Catalan

Gibraltar

17 September 2009

1 May 2010

1 January 2011

BGBl III 35/2010 German/English

Monaco

15 September 2009

1 August 2010

1 January 2011

BGBl III 54/2010 German/English/French

St. Vincent & the Grenadines

14 September 2009

1 January 2012

1 January 2012

BGBl III/2011 German/English

 

zum Seitenanfang scrollen

Seiteninhalt drucken

zum Seitenende springen