2018 Austria-UK Double Taxation Convention enters into force

Released 14 March 2019

A new double taxation convention between the UK and Austria, signed on 23 October 2018, entered into force on 1 March 2019.

The UK-Austria Double Taxation Agreement signed on 23 October 2018 is a Convention for the elimination of double taxation with respect to taxes on income and on capital gains without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty shopping arrangements). It replaces the Convention signed on 30 April 1969, as amended (the 1969 Convention).

The 2018 Convention takes effect in the UK for:

income and capital gains tax from 6 April 2019; and

corporation tax from 1 April 2019.

It is effective in Austria for Austrian tax from 1 January 2020.

The 1969 Convention ceases to have effect in respect of any tax with effect from the date upon which the 2018 Convention has effect and shall terminate on the last such date.

For more information, see Austria: tax treaties.

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