International treaty

Austria: tax treaties

Tax treaties and related documents between the UK and Austria.

From:
HM Revenue & Customs
Published
1 January 2007
Last updated
30 June 2021 — See all updates

Documents

2018 Austria-UK Double Taxation Convention – in force

PDF, 625 KB, 30 pages

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

PDF, 135 KB, 20 pages

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2009 Austria-UK Protocol to the 1969 Double Taxation Convention – in force

PDF, 123 KB, 6 pages

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UK-Austria Double Taxation Convention – Competent Authority Agreement signed in August 2020 – in force

PDF, 109 KB, 2 pages

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UK-Austria Double Taxation Convention – Competent Authority Agreement signed in June 2021 – in force

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UK-Austria Double Taxation Convention – Competent Authority Agreement signed in September 2020 – in force

PDF, 143 KB, 2 pages

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Details

2018 Austria-UK Double Taxation Convention

A new convention with Austria was signed on 23 October 2018 and entered into force on 1 March 2019.

It takes effect In the UK for:

  • 6 April 2019 for Income and Capital Gains Tax
  • 1 April 2019 for Corporation Tax
  • 1 January 2020 for Austrian tax (in Austria)

1969 Austria-UK Double Taxation Convention

The 1969 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 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

2009 Austria-UK Protocol to the 1969 Double Taxation Convention

A protocol updating the exchange of information article was signed on 11 September 2009 and entered into force on 19 November 2010.

2020 Double Taxation Convention – Competent Authority Agreement – Certificates of Residence

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 Double Taxation Convention – Competent Authority Agreement – Relief at source

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.

2021 Double Taxation Convention – Competent Authority Agreement – Certificates of Residence (extension)

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.

Updates to this page

Published 1 January 2007
Last updated 30 June 2021 + show all updates

  1. A Competent Authority Agreement extension (2021 Double Taxation Convention – Competent Authority Agreement – Certificates of Residence (extension) has been added to this treaty.

  2. The 2020 Double Taxation Convention – Competent Authority Agreement – Relief at source – in force (September 2020), has been added.

  3. 2009 Austria-UK Protocol to the 1969 Double Taxation Convention - in force has been added.

  4. UK-AUSTRIA Double Taxation Convention - Competent Authority Agreement signed in August 2020 – in force has been added.

  5. 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.

  6. UK/Austria Double Taxation Agreement added.

  7. First published.

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