Austria: tax treaties
Tax treaties and related documents between the UK and Austria.
Documents
Details
2018 UK-Austria Double Taxation Convention — in force
A new convention with Austria was signed on 23 October 2018 and entered into force on 1 March 2019.
It is effective in the UK from:
- 6 April 2019 for Income and Capital Gains Tax
- 1 April 2019 for Corporation Tax
- 1 January 2020 for Austrian tax (in Austria)
2021 UK-Austria Double Taxation Convention – Competent Authority Agreement – Certificates of Residence (extension) — in force
The extension of the mutual agreement regarding the acceptance in Austria of certificates confirming that a person is resident in the UK in accordance with Article 4 of the Convention.
2020 UK-Austria Double Taxation Convention – Competent Authority Agreement – Relief at source — in force
The mutual agreement shall be applicable for claiming relief at source from Austrian dividend withholding tax according to Article 10 (2) b) of the convention by companies resident in the United Kingdom according to Article 4 of the Convention through form ZS-QU2.
2020 UK-Austria Double Taxation Convention – Competent Authority Agreement – Certificates of Residence — in force
The mutual agreement regarding the acceptance in Austria of certificates confirming that a person is resident in the UK in accordance with Article 4 of the Convention.
Updates to this page
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The 'UK-Austria Double Taxation Convention 1969, as amended by protocol on 11 September 2009' and '2009 UK-Austria Protocol to the 1969 Double Taxation Convention' documents have been removed as they are no longer in force.
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A Competent Authority Agreement extension (2021 Double Taxation Convention – Competent Authority Agreement – Certificates of Residence (extension) has been added to this treaty.
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The 2020 Double Taxation Convention – Competent Authority Agreement – Relief at source – in force (September 2020), has been added.
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2009 Austria-UK Protocol to the 1969 Double Taxation Convention - in force has been added.
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UK-AUSTRIA Double Taxation Convention - Competent Authority Agreement signed in August 2020 – in force has been added.
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The '2018 Austria UK Double Taxation Agreement - not in force' document has been replaced with the '2018 Austria UK Double Taxation Agreement - in force' document.
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UK/Austria Double Taxation Agreement added.
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First published.