The Austrian Tax Treaty Network

Double Taxation Conventions regarding income and capital

as of 24 August 2010

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	pending	pending
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	1 December 2008	pending
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	pending
Canada	9 December 1976	17 February 1981	1981	BGBl 77/1981 as amended in BGBl III 2/2001	VO BGBl 318/1982
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
France	26 March 1993	1 September 1994	1995	BGBl 613/1994
Germany	24 August 2000	18 August 2002	2003	BGBl III 182/2002
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	pending	pending
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	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
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
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
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
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 and BGBl III 22/2007	Agreement BGBl 65/1975
Syria	3 March 2009	pending	pending
Tajikistan***
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 and BGBl 835/1994	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 and the Czech Republic until a separate double tax convention is concluded. With the Czech Republic a new double tax convention is applicable since 2008.

*** The DTC with the USSR remains applicable in relation to Georgia, 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 18 June 2010

Country	Date of Signature	Entry into Force	Effective from	Federal Law Gazette No.
Andorra	17 September 2009	pending	pending	pending
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	pending	pending	pending

 

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