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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Austria: Government remuneration

Remuneration or pensions paid out of public funds of Austria for services to Austria are only taxable in Austria unless the recipient is a United Kingdom national without also being an Austrian national.

Where there is any doubt as to whether payments are paid out of public funds for services to Austria refer to HMRC, Tax Treaty Team.