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Austria Publishes Synthesized Text of Tax Treaty with France as Impacted by BEPS MLI — Orbitax Tax News & Alerts

Austria's Ministry of Finance has published the synthesized text (German language) of the 1993 income and capital tax treaty with France. The synthesized text has been prepared based on the reservations and notifications (MLI positions) provided by Austria and France on the date of deposit of the two countries' MLI ratification instruments on 22 September 2017 and 26 September 2018, respectively. The MLI applies for the treaty:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Austria, for taxes levied with respect to taxable periods beginning on or after 1 January 2020, and all other taxes levied by France, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

MLI synthesized texts of Austria's tax treaties, including in other languages, can be found on the Ministry of Finance treaty webpage.