Switzerland has concluded its first double taxation agreement with Austria in 1974. The treaty was enforced by both countries a year later and was amended several times in 2001, 2007, and 2011. The Switzerland-Austria double tax convention covers the following taxes:
Avoidance of double taxation with respect to inheritance taxes are treated separately in the agreement between Switzerland and Austria. For more information about the inheritance tax levied in Switzerland you can refer to our lawyers.
Under the tax convention between Switzerland and Austria, both natural persons and companies can benefit from the agreement. The double taxation treaty also contains provisions about permanent establishments of Austrian and Swiss companies in the other contracting state. According to the agreement, the following sites qualify as permanent establishments:
The following types of taxes related to incomes are covered by the Switzerland-Austria double taxation treaty:
Our Swiss lawyers can provide with more information about taxation under the agreement with Austria.
The agreement for avoidance of double taxation Switzerland concluded with Austria was amended in 2011 when two new provisions were added:
The double tax treaty between Switzerland and Austria also contains the following reduced tax rates:
Considering that these rates apply under certain circumstances, we invite you to contact our Swiss law firm for more information about the double taxation agreement with Austria.
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