Double Taxation Treaties in Austria

Are you interested in the double taxation treaties signed by Austria with countries worldwide? This article presents detailed information about these agreements, conditions, and applicability so that you can have an idea when opening a company as an international investor. Please access our online services and discuss more with our Austrian lawyers.

What is a double tax treaty and what is the purpose of this arrangement?

A double taxation treaty protects companies from paying twice the taxes: in the country of origin and where it is established.

How are double tax treaties known in Austria?

DTTs,
Double taxation agreements (DTAs),
Doppelbesteuerungsabkommen (DBA).

Who can benefit from the DTTs signed by Austria?

Multinational companies,
Natural persons gaining foreign-source income in Austria, etc.

How many DTAs has Austria signed?

Around 90.

NOTE: Switzerland and Austria signed the protocol of the double taxation agreement in July 2026.

What types of income are protected by the DTAs signed by Austria?

Dividends,
Interest,
Royalties,
Employment income,
Business profits,
Pensions,
Capital gains,
Real estate income, etc.

What is the tax convention followed by Austria?

The OECD Model Tax Convention.

What is the withholding (WHT) tax on dividends through DTs signed by Austria?

Ranging from 0% to 15%, depending on the treaty.

How is the double taxation eliminated through DTTs signed by Austria?

Tax exemption – the income is levied in the country where it is generated/registered,
Tax credit – if the taxes are paid abroad.

When is a tax residency certificate required?

When claiming treaty benefits to avoid double taxation.

What is the Multilateral Instrument (MLI)?

the Multilateral Instrument is a convention involving tax treaty-related measures to prevent profit shifting and base erosion,
through the MLI, specific clauses of bilateral taxation treaties can be modified.

How can companies apply for tax relief through DTT after taxes are paid?

A refund request to the Tax Authority in Austria can be made if the withholding tax is paid in accordance with the double taxation treaty in question.

What is the WHT to be paid in case there is no DTT signed with Austria?

23% – 27.5%.

What is the WHT for foreign pension funds?

Renegotiated treaties eliminated the WHT for foreign pension funds.

Are there any updates or precautions on DTTs signed by Austria?

the Austria – Argentina double taxation agreement entered into force in June 2026,
Austria and Andorra signed a double taxation treaty in May 2026,
the protocols with Kuwait and China have been updated. A 10% WHT is imposed on dividends.

Would you like to learn more about the double taxation treaties signed by Austria with countries worldwide? We suggest you get in touch with our law firm in Austria and also explore the legal services we provide.