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Germany - Austria Tax Treaty (as amended by 2010 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Members of Diplomatic Missions and Consular Posts

(1) The provisions of this Agreement shall not affect the tax privileges accorded to staff members of diplomatic missions and consular posts and of international organizations under the general rules of international law or under the provisions of special agreements.

(2) If income or property is not taxed in the receiving State due to the general rules of international law or on the basis of special international agreements according tax privileges to diplomats and consular officials, the right of taxation shall be the prerogative of the accrediting State.

(3) Notwithstanding the provisions of Article 4 of this Agreement, an individual who is a staff member of a diplomatic mission, of a consular mission or of a Permanent Mission of a Contracting State situated in the other Contracting State or in a third State shall be deemed to be a resident of the accrediting State if:

  • (a) in accordance with international law, he is, in the State in which he is dwelling, not subject to tax on income from sources outside that State or on property situated outside that State; and
  • (b) in the accrediting State, he is subject to the same obligations with regard to the taxation of his total income or property as are individuals who are residents of that State.

(4) This Agreement shall not apply to international organizations, their agencies or officials or to staff members of diplomatic missions or consular posts of a third State and their family members who are dwelling in a Contracting State but are not being treated there as residents for purposes of tax on income and property.