UK-Austria Double Taxation Convention – Competent Authority Agreement signed in June 2021 – in force
Updated 30 June 2021
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Competent Authority Agreement
Pursuant to Article 23(3) of the Convention between the Republic of Austria and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed on 23 October 2018, (hereinafter ‘the Convention’), the competent authorities of the United Kingdom and Austria have reached the following mutual agreement regarding the extension of the period covered by the mutual agreement reached in August 2020 (‘the August 2020 Agreement’) regarding acceptance in Austria of certificates confirming that a person is resident in the UK in accordance with Article 4 of the Convention.
The August 2020 Agreement will now apply from the later of the dates of the signing of the August 2020 Agreement by the competent authorities of the United Kingdom and Austria until 30 September 2021, unless terminated by one of the competent authorities before that date.
Agreed to by the undersigned competent authorities:
Date: 17 June 2021
For the UK Competent Authority
Edmond Burrows, Her Majesty’s Revenue and Customs
Date: 17 June 2021
For the Austrian Competent Authority
Sabine Schmidjell-Dommes, Federal Ministry of Finance