Austria’s National Council approved a protocol to the 2010 income and capital tax treaty with Qatar, introducing changes to dividend withholding tax, international shipping and air transport, and exchange of information provisions.
Austria’s National Council approved the protocol to the 2010 income and capital tax treaty with Qatar on 14 October 2026.
The protocol updates the treaty’s preamble and provisions on international shipping and air transport, dividends, and exchange of information, including a general 10% withholding tax on dividends with specified exemptions.
It also introduces an entitlement-to-benefits provision to prevent treaty abuse, renumbers the entry-into-force and termination articles, and revises the final protocol to define “Qualified Government Entity” and remove the provision on future negotiations for a 15% withholding tax on portfolio dividends.
Earlier, Qatar’s General Tax Authority (GTA) announced on 3 May 2026 that Qatar and Austria signed an amendment to certain provisions of the agreement on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital within the framework of enhancing financial transparency and promoting joint investment.
