International treaty

Austria: tax treaties

Tax treaties and related documents between the UK and Austria.

Documents

Austria/UK Double Taxation Convention 1969, as amended by protocol on 11 September 2009 - in force

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2018 Austria-UK Double Taxation Agreement – not in force

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Details

The Double Taxation Convention entered into force on 13 November 1970 and was amended by protocols signed on 17 November 1977, 18 May 1993 and 11 September 2009.

The convention takes effect in Austria for any taxable year beginning on or after 1 January 1969.

The convention takes effect in the UK for any:

  • financial year beginning on or after 1 April 1969 for Corporation Tax
  • year of assessment beginning on or after 6 April 1969 for Income Tax

An UK/Austria Double Taxation Agreement was signed on 23 October 2018. It will enter into force once both countries have completed their parliamentary procedures and exchanged diplomatic notes.

Published 1 January 2007
Last updated 24 October 2018 + show all updates
  1. UK/Austria Double Taxation Agreement added.
  2. First published.